Publisher's Synopsis
On 1 April 1990 the rating system was replaced by the community charge and by national non-domestic rates (NNDR). The new system required a complete change in the administration arrangements for revenue collection in local authorities, implemented to a very tight timetable. The fundamental problem facing local authorities has been to cope with the increased volume of work. Although most have survived the early difficulties, serious problems remain in some authorities. Software failure, registration backlogs and legal action over capping have meant that many chargepayers have yet to make a payment. This Audit Commission report makes key recommendations on recovery procedures including liaison with magistrates courts, maintenance of the register, annual billing, benefits, collection, recovery and NNDR.
