Local Government (Rating) Act 2002

46 Rates invoice

(1)

If a rates payment is due for a particular period, the local authority must deliver to the ratepayer a rates invoice for the rating unit for that period.

(2)

A rates invoice must clearly identify all of the following:

(a)

the name and address of the local authority:

(b)

the name and address of the ratepayer:

(c)

the legal description and location of the rating unit:

(d)

the total amount of rates payable for the financial year for the rating unit:

(e)

the amount of rates that have been paid to date for the financial year:

(f)

the amount payable on the current rates invoice:

(g)

the date on which the payment is due on the current rates invoice:

(h)

where the rates may be paid:

(i)

if the local authority has a penalty regime,—

(i)

a warning that, if the rates are not paid on time, a penalty may be added; and

(ii)

if a penalty has been added in the current financial year, the amount of the penalty on any unpaid rates for the rating unit:

(j)

the amount of any unpaid rates owing from a previous financial year for the rating unit.

(3)

A rates invoice may include any other information that the local authority thinks fit.

(4)

A local authority may deliver a separate rates invoice for any targeted rate in accordance with subsection (1).

(5)

A rates invoice delivered under subsection (4) must—

(a)

set out the matters required by subsection (2); and

(b)

specify the rate covered by the invoice; and

(c)

if the invoice covers a rate set under section 43(1)(c), the invoice must specify the basis of that assessment and the period for which the assessment applies.

(6)

See section 203 of the Urban Development Act 2020 if a rating unit is also subject to targeted rates under that Act.

Section 46(6): inserted, on 7 August 2020, by section 300 of the Urban Development Act 2020 (2020 No 42).