To NNDR3 contacts
This is to let you know that it is planned to issue the NNDR3 form for 2009-10 by 30 April 2010 although this date may be subject to change.
The unaudited copy of the form should be returned to Communities and Local Government by Friday 25 June 2010. An auditor certified copy of the form should be returned to CLG by no later than Friday 24 September 2010. This is a similar timetable to last year.
There are a number of amendments to the form this year to reflect Schedule of Payment agreements and the deferral of non-domestic rates.
The changes are:
Part 1 Line 1. Gross Amount. This has been amended to reflect the deferral of payments and the form now reads “Gross amount payable after taking into account transitional adjustments, empty property rate & mandatory relief and any reductions due to Schedule of Payment agreements or the Deferral of Payments”.
Part 1 Line 13. A new line has been introduced to take into account the City of London offset.
Part 2 Line 12. Adjustments due to Schedule of Payments agreements. A new line (12(ii)) has been added to take into account net amounts in respect of previous years
Part 2 Line 13(i) A new line has been added to take account of Adjustments due to Deferral Scheme in respect of 2009-10.
Memorandum items
Two additional pieces of information are requested this year.
1) The number of schedule of payment agreements entered into by 31 March 2010
2) The number of deferrals granted on rates increase by 31 March 2010
We are again asking for the number of empty hereditaments as at 31 March 2010 and of them, those with a rateable value of less than £15,000.
Kind regards,
Jacqui Williams
Local Government Finance - Capital Finance and Analysis
Communities and Local Government
Zone 5/J6
Eland House
Bressenden Place
London SW1E 5DU
0303 444 2128
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