FICTIONAL DOCUMENT FOR PRACTICE - no reference to real people, companies or records

Valebridge District Council (fictional authority) - Revenues Department
Circular no. 9/2027 - Town centre upkeep contribution for retail businesses

1. From 1 March 2027 retail businesses with premises in the town centre pay an annual contribution towards the upkeep of the town centre.
2. The contribution is £2.00 per square metre of sales floor area, with a minimum of £150.00.
3. Businesses with a turnover below £30,000 in the previous year are exempt if they submit a self-declaration form by 31 March 2027.
4. Payment is made in a single instalment by 30 April 2027. For businesses registered as charities the deadline is 30 June 2027.
5. If the contribution is not paid, a penalty of 30% of the amount due applies. Payment within 30 days of the deadline reduces the penalty to 3%.
6. Payment instructions will be published on the Council's website by 15 February 2027.