50 Rates invoice based on previous year’s rates


A local authority may deliver a rates invoice for not more than 25% of the rates that are payable in the previous year if it is not able to deliver a rates assessment at least 14 days before—


the date on which the first payment of rates for the current year is payable in a case where the rates have been set by resolution of the local authority under section 23; or


the date 1 calendar year after the date when the first payment of rates for the previous year was payable in a case where no resolution has been made under section 23.


A rates invoice delivered under subsection (1) must comply with section 46(2), except that, instead of the information required by paragraphs (d) and (e) of that section, the rates invoice must state that the invoice is based upon the rates payable in the previous year.