The due date if the owner’s surname begins with(1) B, is 31 January but payment may be made as of 1 November of the preceding year;
(2) A, C or W, is the last day in February but payment may be made as of 1 December of the preceding year;
(3) D, E or F, is 31 May but payment may be made as of 1 March;
(4) G, H or J, is 30 June but payment may be made as of 1 April;
(5) M, N, O or V, is 31 August but payment may be made as of 1 June;
(6) L, is 30 September but payment may be made as of 1 July;
(7) P, Q or R, is 31 October but payment may be made as of 1 August;
(8) I, K, S, T, U, X, Y or Z, is 30 November but payment may be made as of 1 September.