Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993
| Jurisdiction | UK Non-devolved |
| Citation | SI 1993/291 |
1993 No. 291
RATING AND VALUATION
The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993
Made 18th February 1993
Laid before Parliament 19th February 1993
Coming into force 1st April 1993
The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred upon them by sections 42(5), 53(5), 55(2) to (6) and (7A), 143(1) and (2) of, paragraphs 10 to 12 of Schedule 7A to, paragraph 6(1A) of Schedule 9 to, and paragraphs 1, 4, 5, 6, 8, 11, 12, and 14 to 16 of Schedule 11 to, the Local Government Finance Act 19881, and of all other powers enabling them in that behalf, and after consultation with the Council on Tribunals as required by section 8 of the Tribunals and Inquiries Act 19922, hereby make the following Regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 and shall come into force on 1st April 1993.
Interpretation
2.—(1) In these Regulations–
“the Act” means the Local Government Finance Act 1988;
“appeal”, unless the context otherwise requires, means an appeal under–
(a) regulation 7, 12, 28 or 30; or
(b) paragraph 4 of Schedule 4A to the Act3as it applies for the purposes of Part III of the Act (in these Regulations called an “appeal against a completion notice”);
“appropriate Secretary of State”, in relation to the central rating list for England, means the Secretary of State for the Environment and, in relation to the central rating list for Wales, means the Secretary of State for Wales;
“authority”means a billing authority4
“clerk”, in relation to an appeal, means the clerk of the relevant valuation tribunal;
“completion notice” means a notice under paragraph 1 of Schedule 4A to the Act as it applies for the purposes of Part III of the Act (Non-Domestic Rating);
“interested person” means–
(a) in relation to a hereditament which forms part of the Crown Estate and is held by the Crown Estate Commissioners under their management within the meaning of section 1 of the Crown Estate Act 19615, the Crown Estate Commissioners,
(b) in relation to any other hereditament,
(i) the occupier;
(ii) any other person (other than a mortgagee not in possession) having in any part of the hereditament either a legal estate, or an equitable interest such as would entitle him (after the cessation of any prior interest) to possession of the hereditament or any part of it; and
(iii) any person having a qualifying connection with any person described in sub-paragraph (i) or (ii);
“proposal” means a proposal for the alteration of a local or central non-domestic rating list;
“proposer” means the person making a proposal;
“ratepayer”, in relation to a hereditament, means the occupier or, if the hereditament is unoccupied, the owner;
“the 1990 Regulations” means the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 19906;
“relevant authority”, in relation to a hereditament, means the authority in whose area the hereditament is situated;
“subsidiary”, “company” and “holding company” have the same meanings as in sections 736 and 736A of the Companies Act 19857;
“tribunal”, unless the context otherwise requires, means the members of a valuation tribunal convened in accordance with Part VI for the purpose of disposing of an appeal;
“the relevant valuation tribunal”, in relation to a proposal or appeal and subject to regulations 20 and 32, means the valuation tribunal established by regulations under Schedule 11 to the Act8for the area in which is situated the heraditament to which the proposal or appeal, as the case may be, relates.
(2) A person shall be treated as having a qualifying connection with another–
(a)
(a) where both persons are companies, and–
(i) one is a subsidiary of the other, or
(ii) both are subsidiaries of the same company; or
(b)
(b) where only one person is a company, the other person (the “second person”) has such an interest in that company as would, if the second person were a company, result in its being the holding company of the other.
(3) Any reference in these Regulations to a party to an appeal includes the person making the appeal (“the appellant”) and–
(a)
(a) in relation to an appeal under regulation 7, 28 or 30 the valuation officer or, as the case may be, the central valuation officer;
(b)
(b) in relation to an appeal under regulation 12–
(i) every person whose agreement is required under regulation 11; and
(ii) any other person who has been a ratepayer in relation to the hereditament since the proposal was made and who has notified the valuation officer in writing before the hearing, or before an appeal is determined on the basis of written representations under regulation 35, that he wishes to be a party to the appeal;
(c)
(c) in relation to an appeal against a completion notice, the relevant authority.
PART II
ALTERATION OF LOCAL RATING LISTS
Interpretation
3. In this Part–
“alteration” means alteration of a list in relation to a particular hereditament, and “alter” shall be construed accordingly;
“list” means a local non-domestic rating list;
“material change of circumstances”, in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Act;
“valuation officer”, in relation to a list, means the valuation officer for the authority for which the list is compiled and maintained.
Circumstances and periods in which proposals may be made
4.—(1) Where a relevant authority or interested person is of the opinion that a list is inaccurate because–
(a)
(a) a hereditament not shown in the list ought to be shown, or
(b)
(b) a hereditament shown in the list ought not to be shown, or
(c)
(c) the list should show that some part of a hereditament which is shown in the list is domestic property or is exempt from non-domestic rating but does not do so, or
(d)
(d) the list should not show that some part of a hereditament which is shown in the list is domestic property or is exempt from non-domestic rating but does so,
that authority or person may at any time before the first anniversary of the date of the compilation of the next list (“the anniversary of the next list”), make a proposal for an appropriate alteration.
(2) Subject to paragraph (1), where an interested person is aggrieved by the value shown in a list, any statement made in a list, or the omission of any statement from a list, with respect to a hereditament, he may within the period of six months beginning on the day on which the list is compiled make a proposal for the alteration of the list so far as it relates to that hereditament.
(3) Where an interested person is aggrieved by the treatment in a list of property–
(a)
(a) as a single hereditament, where that property is occupied in parts; or
(b)
(b) as more than one hereditament, where that property is in the same occupation,
he may at any time before the anniversary of the next list make a proposal for an appropriate alteration.
(4) Where a relevant authority or interested person is of the opinion that by reason of–
(a)
(a) a material change of circumstances in respect of which neither paragraph (1) nor paragraph (3) applies, or
(b)
(b) a decision of a valuation tribunal, the Lands Tribunal, or a court determining an appeal or application for review from either such tribunal,
the rateable value shown in the list for any hereditament is wrong, that authority or person may, within the period of six months beginning on the day on which the change took place, or, as the case may be, the decision was given, make a proposal for the alteration of that value.
(5) Where on any day during the period in which a list is in force a person who has not during that period previously been the ratepayer in relation to a hereditament becomes that ratepayer, he may, subject to paragraph (7), in either of the circumstances mentioned in paragraph (6), make a proposal for the alteration of the list in respect of that hereditament.
(6) The circumstances are–
(a)
(a) he is of the opinion that the rateable value shown in the list for the hereditament is wrong;
(b)
(b) he is aggrieved by any other statement made in the list or the omission of any statement from the list with respect to the hereditament.
(7) No proposal may be made under paragraph (5) where–
(a)
(a) six months has expired since the day on which the person mentioned in that paragraph first became the ratepayer;
(b)
(b) a proposal to alter the same list in relation to the same hereditament and arising from the same facts has been considered and determined by a valuation tribunal (otherwise than as mentioned in regulation 40(4) ) or, on an appeal under regulation 47, by the Lands Tribunal;
(c)
(c) the new ratepayer is a company which is a subsidiary of the immediately preceding ratepayer;
(d)
(d) the immediately preceding ratepayer is a company which is a subsidiary of the new ratepayer;
(e)
(e) both the new and the immediately preceding ratepayers are companies which are subsidiaries of the same company; or
(f)
(f) the change of ratepayer has occurred solely by reason of the formation of a new partnership in relation to which any of the partners was a partner in the previous partnership.
(8) An interested person in relation to a hereditament whose rateable value is determined in accordance with an order under paragraph 3(1) of Schedule 6 to the Act may at any time before the anniversary of the next list make a proposal for an alteration in respect of such a hereditament.
(9) Where the valuation officer has altered the list in respect of a hereditament, any person who is specified in paragraph (10) may make a proposal for either or both of the following–
(a)
(a) the restoration...
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