The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
| Jurisdiction | UK Non-devolved |
2009 No. 2268
Rating And Valuation, England
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009
Made 25th August 2009
Laid before Parliament 2nd September 2009
Coming into force 1st October 2009
The Secretary of State, in exercise of the powers conferred by sections 42(5), 53(5), 55(2) to (6) and (7A), 143(1) and (2) of, and paragraph 6(1A) of Schedule 9 to, the Local Government Finance Act 19881, and section 220(2) and (3) of the Local Government and Public Involvement in Health Act 20072, makes the following Regulations:
PART 1
GENERAL
Citation, application and commencement
1. These Regulations, which apply in relation to England only, may be cited as the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 and shall come into force on 1st October 2009.
Interpretation: general
2.—(1) In these Regulations—
“the Act” means the Local Government Finance Act 1988;
“appeal” means an appeal under—
(a) regulation 8 or 13;
(b) paragraph 4 of Schedule 4A to the Act3(non-domestic rating: new buildings (completion days)) as it applies for the purposes of Part 3 of the Act (non-domestic rating) (in these Regulations called an “appeal against a completion notice”); or
(c) paragraph 5C of Schedule 9 to the Act4(in these Regulations called an “appeal against imposition of a penalty”);
“authority” means a billing authority;
“central list” means the central non-domestic rating list;
“company”, “holding company” and “subsidiary” have the meanings given by the Companies Act 20065;
“completion notice” means a notice under paragraph 1 of Schedule 4A to the Act as it applies for the purposes of Part 3 of the Act, which states the completion day as 1st October 2009 or later;
“IP” (interested person)—
(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 19616, means the Crown Estate Commissioners;
(b) in relation to any other hereditament, means—
(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 the occupier or a person described in (ii);
“local list” means a local non-domestic rating list;
“proposal” means a proposal for the alteration of a local list or the central list;
“proposer” means the person making a proposal;
“qualifying connection” has the meaning given in paragraph (2);
“ratepayer”, in relation to a hereditament, means the occupier or, if the hereditament is not occupied, the owner;
“relevant authority”, in relation to a hereditament, means the authority in whose area the hereditament is situated;
“valuation tribunal” means a valuation tribunal established in England before 1st October 2009 under paragraph 1 of Schedule 11 to the Act;
“VO” means valuation officer7; and
“VTE” means the Valuation Tribunal for England.
(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 8 or an appeal against imposition of a penalty, the VO or, as the case may be, the CVO;
(b)
(b) in relation to an appeal under regulation 13—
(i) every person whose agreement is required under regulation 12; 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 VO before the hearing, or before determination on the basis of written representations, that the person wishes to be a party to the appeal;
(c)
(c) in relation to an appeal against a completion notice, the relevant authority.
PART 2
ALTERATION OF LOCAL LISTS
Interpretation of Part 2
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 list compiled on or after 1st April 2005;
“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;
“the Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 20098; and
“VO” in relation to a list, means the VO for the authority for which the list is compiled and maintained.
Circumstances in which proposals may be made
4.—(1) The grounds for making a proposal are—
(a)
(a) the rateable value shown in the list for a hereditament was inaccurate on the day the list was compiled;
(b)
(b) the rateable value shown in the list for a hereditament is inaccurate by reason of a material change of circumstances which occurred on or after the day on which the list was compiled;
(c)
(c) the rateable value shown in the list for a hereditament is inaccurate by reason of an amendment to the classes of plant and machinery set out in the Schedule to the Valuation for Rating (Plant and Machinery) (England) Regulations 20009which comes into force on or after the day on which the list was compiled;
(d)
(d) the rateable value shown in the list for a hereditament by reason of an alteration made by a VO is or has been inaccurate;
(e)
(e) the rateable value or any other information shown in the list for a hereditament is shown, by reason of a decision in relation to another hereditament of—
(i) the VTE,
(ii) a valuation tribunal, or
(iii) the Lands Tribunal, the Upper Tribunal or a court determining an appeal or application for review from the VTE, a valuation tribunal, the Lands Tribunal or the Upper Tribunal,
to be or to have been inaccurate;
(f)
(f) the day from which an alteration is shown in the list as having effect is wrong;
(g)
(g) a hereditament not shown in the list ought to be shown in that list;
(h)
(h) a hereditament shown in the list ought not to be shown in that list;
(i)
(i) 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;
(j)
(j) 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;
(k)
(k) property which is shown in the list as more than one hereditament ought to be shown as one or more different hereditaments;
(l)
(l) property which is shown in the list as one hereditament ought to be shown as more than one hereditament;
(m)
(m) the address shown in the list for a hereditament is wrong;
(n)
(n) the description shown in the list for a hereditament is wrong; and
(o)
(o) any statement required to be made about the hereditament under section 42 of the Act has been omitted from the list.
(2) Subject to paragraph (3), a proposal may be made—
(a)
(a) by an IP who has reason to believe that one of the grounds set out in paragraph (1) exists;
(b)
(b) by a relevant authority which has reason to believe that a ground set out in any of sub-paragraphs (b), (e) and (g) to (j) of paragraph (1) exists; and
(c)
(c) by a person, other than an IP, who—
(i) has reason to believe that a ground set out in paragraph (1)(c), (d) or (f) exists, and
(ii) was an IP at any time during which the alteration or amendment in question had effect.
(3) No proposal may be made—
(a)
(a) by reference to more than one ground unless, for each ground relied on, the material day and the effective date are the same;
(b)
(b) by an IP, where—
(i) that person (or a person having a qualifying connection with that person), acting in the same capacity, has made a proposal to alter the same list in relation to the same hereditament on the same ground and arising from the same event;
(ii) a proposal to alter the list in relation to the same hereditament and arising from the same facts has been made by another person (excluding a person having a qualifying connection with the IP) and has been considered and determined by a valuation tribunal, the VTE, the Lands Tribunal or the Upper Tribunal;
(c)
(c) on the ground set out in paragraph (1)(d), to the extent that the alteration in question gives effect to the decision of a valuation tribunal, the VTE, the Lands Tribunal, the Upper Tribunal or a court determining an appeal or an application for a review in relation to the hereditament concerned.
(4) In paragraph (3)—
“effective date” means the day from which the alteration, if made, would have effect in pursuance of this Part;
“event” means the compilation of the list, a material change of circumstances or an alteration of the list by the VO; and
“material day”, in relation to a hereditament, means the day determined as regards that hereditament in accordance with rules prescribed by regulations under paragraph 2(6A) of Schedule 6 to the Act10.
Periods in which proposals may be made: 2005 list and subsequent lists
5.—(1) Subject to paragraph (2), a proposal to alter a list compiled on or after 1st April 2005 may be made at any time before the day on which the next list is compiled.
(2) A proposal on the ground set out in—
(a)
(a) regulation 4(1)(d) or (f) may...
To continue reading
Request your trial