Commentary on Sections Part 5: Non-Domestic Rates Section 72: Provision of information
133.Rateable values are based on rental values. In preparing for a revaluation the valuation officers therefore send forms requesting rental information to a selection of ratepayers. A ratepayer who does not return a form within 21 days is at risk of being convicted of a criminal offence (paragraph 5 of Schedule 9 to the Local Government Finance Act 1988).
134.Section 72 will extend the period by which forms must be returned to 56 days, and will replace the criminal sanction with fixed civil penalties.