Business rates

Recovery and enforcement

  1. At 30 September - if less than 4 monthly instalments have been paid, the right to pay by instalments is lost and a final notice for the full outstanding balance for the year will be issued
     
  2. After 30 September - a final notice as described above will be issued at any time where you are in debt for 2 monthly instalments
     
  3. Demand notices issued after 31 December are payable in the month following the month of issue. Failure to meet such a payment will result in a final notice being sent for that sum
     
  4. Final notices issued will require settlement within 14 days. Failing this, a summary warrant will be applied for at the Sheriff Court with the imposition of a statutory 10 per cent penalty for non-payment. The warrant will be passed to the Sheriff Officer for enforcement with the addition of collection costs and fees
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