Part IIIE+W Non-Domestic Rating

GeneralE+W

[F154APostponement of compilation of Welsh lists for 2015 onwardsE+W

(1)The Welsh Ministers may by order provide that the lists to which this section applies must be compiled on a date specified in the order (“the specified date”) rather than on 1 April 2015.

(2)The lists to which this section applies are—

(a)each local non-domestic rating list that would otherwise have to be compiled on 1 April 2015 for a billing authority in Wales, and

(b)the central non-domestic rating list that would otherwise have to be compiled for Wales on that date.

(3)The specified date must be 1 April in 2016, 2017, 2018, 2019 or 2020; and the same date must be specified for each list to which this section applies.

(4)If an order has effect under this section, section 41 (local rating lists) applies in relation to billing authorities in Wales as if subsection (2)—

(a)did not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, but

(b)instead required a list to be compiled on the specified date and on 1 April in every fifth year afterwards.

(5)If an order has effect under this section, section 52 (central rating lists) applies in relation to Wales as if subsection (2)—

(a)did not require a list to be compiled on 1 April 2015 and on 1 April in every fifth year afterwards, but

(b)instead required a list to be compiled on the specified date and on 1 April in every fifth year afterwards.]

55 Alteration of lists.E+W

(1)The Secretary of State may make regulations providing that where a copy of a list has been sent under section 41(5) or 52(5) above and the valuation officer alters the list before it comes into force—

(a)the officer must inform the [F2billing authority] or Secretary of State (as the case may be), and

(b)the authority or Secretary of State (as the case may be) must alter the deposited copy accordingly.

(2)The Secretary of State may make regulations about the alteration by valuation officers of lists which have been compiled under this Part, whether or not they are still in force; and subsections (3) to (7) below shall apply for the purposes of this subsection.

(3)The regulations may include provision that where a valuation officer intends to alter a list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

(4)The regulations may include provision—

(a)as to who (other than a valuation officer) may make a proposal for the alteration of a list with a view to its being accurately maintained,

(b)as to the [F3manner and] circumstances in which a proposal may be made [F4and the information to be included in a proposal],

(c)as to the period within which a proposal must be made,

(d)as to the procedure for [F5and subsequent to the making of] a proposal, and

[F6(dd)as to the circumstances within which and the conditions upon which a proposal may be withdrawn]

(e)requiring the valuation officer to inform other prescribed persons of the proposal in a prescribed manner.

(5)The regulations may include provision that, where there is a disagreement [F7between a valuation officer and another person making a proposal for the alteration of a list—

(a)about the validity of the proposal; or

(b)about the accuracy of the list],

an appeal may be made to a [F8valuation tribunal]F9....

(6)The regulations may include—

(a)provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

(b)provision requiring the list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

(c)provision requiring the valuation officer to inform prescribed persons of an alteration within a prescribed period;

(d)provision requiring the valuation officer to keep for a prescribed period a record of the state of the list before the alteration was made.

(7)The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

F10[(a)provision requiring payments or repayments to be made, with or without interest, and]

(c)provision as to the recovery (by deduction or otherwise) of sums due.

[F11(7A)The regulations may include provision that—

(a)where a valuation officer for a [F12billing authority] has informed the authority of an alteration of a list a copy of which has been deposited by the authority under section 41(6B) [F13or 41A(10)] above, the authority must alter the copy accordingly;

(b)where the central valuation officer has informed the Secretary of State of an alteration of a list a copy of which has been deposited under section 52(6B) above, the Secretary of State must alter the copy accordingly.]

[F14(8)In this section “valuation tribunal” means—

(a)in relation to England: the Valuation Tribunal for England;

(b)in relation to Wales: a valuation tribunal established under paragraph 1 of Schedule 11.]

Annotations:

Amendments (Textual)

F2Words in s. 55(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(1) (with s. 118(1)(2)(4))

F8Words in s. 55(5) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(2) (with s. 118(1)(2)(4))

F10S. 55(7)(a) substituted (18.6.1992) for paras. (a) and (b) by 1992 c. 14, s. 104, Sch. 10 Pt. I para. 1 (with s. 118(1)(2)(4)); S.I. 1992/1460, art. 2

F12Words in s. 55(7A)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 67(3) (with s. 118(1)(2)(4))

56 Valuation and multipliers.E+W

(1)Schedule 6 below (which contains provisions about valuation for the purposes of this Part) shall have effect.

(2)Schedule 7 below (which contains provisions about multipliers for the purposes of this Part) shall have effect.

[F1557 Special provision for 1990-95.E+W

Schedule 7A below (which contains special provision for 1990-95) shall have effect.]

Annotations:

Amendments (Textual)

[F1657ATransitional provision for 2005 onwards: EnglandE+W

(1)In relation to any relevant period the Secretary of State must make regulations under this section which apply in relation to England.

(2)The regulations may contain such provisions as are mentioned in subsection (3) below in relation to any case where—

(a)as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 [F17, 45A ] or 54 above, and

(b)the day falls within a prescribed relevant financial year.

(3)The provisions are that—

(a)the chargeable amount shall be such as is found in accordance with prescribed rules, and

(b)sections 43(4) to (6E) and 44 above, sections [F1845(4) to (4B), 45A] and 46 above, or section 54(4) to (7) above (as the case may be) shall not apply.

(4)A chargeable amount found in accordance with rules prescribed under this section, and any calculation (or component of a calculation) used to find that amount, may be the same as or different from what it would be apart from the regulations.

(5)Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

(6)Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provisions for different relevant financial years.

(7)Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

(8)Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—

(a)imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)as to appeals relating to things done or not done by such officers.

(9)Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.

(10)In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all billing authorities by way of non-domestic rates as regards a particular relevant period is, after disregarding any adjustments made to take account of amounts being payable at times other than those at which they would have been payable apart from the regulations, the same as the aggregate amount which would be so payable apart from the regulations.

(11)For the purposes of subsection (10) above, the Secretary of State may rely on his estimate of the aggregate amounts and adjustments mentioned in that subsection.

(12)Once the actual aggregate amounts and adjustments for a particular relevant period are ascertained, the Secretary of State may amend regulations under this section in their application to a financial year which begins after the coming into force of the amending regulations and falls within the same or a later relevant period to reflect the extent to which the actual aggregate amounts and adjustments differ from his estimate of those amounts and adjustments.

(13)For the purposes of this section—

(a)a relevant period is a period of five years beginning on 1 April 2005 or on any 1 April after that date on which lists must be compiled;

(b)a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.]

Annotations:

Amendments (Textual)

F17Word in s. 57A(2)(a) inserted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 3(1)

F18Words in s. 57A(3)(b) substituted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 3(2)

58 Special provision for 1995 onwards.E+W

(1)In relation to any relevant period the Secretary of State may make regulations under this section [F19 which apply in relation to Wales] .

(2)The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—

(a)as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 [F20, 45A ] or 54 above, and

(b)the day falls within the relevant period concerned.

(3)The provisions are that—

(a)the chargeable amount shall be such as is found in accordance with prescribed rules, and

(b)sections [F2143(4) to (6E)] and 44 above, sections [F2245(4) to (4B), 45A] and 46 above, or section 54(4) to (7) above (as the case may be) shall not apply.

(4)A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.

(5)Rules prescribed under this section may be framed by reference to such factors as the Secretary of State thinks fit.

(6)Without prejudice to section 143(1) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.

(7)Without prejudice to section 143(1) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.

F23[(7A)Without prejudice to section 143(1) and (2) below, regulations under this section may include provision—

(a)imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)as to appeals relating to things done or not done by such officers.]

(8)Regulations under this section in their application to a particular [F24relevant financial year] shall not be effective unless they come into force before 1 January immediately preceding [F24the year]; but this is without prejudice to the power to amend or revoke.

(9)In making regulations under this section the Secretary of State shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to him and all [F25billing authorities] by way of non-domestic rates as regards a particular financial year [F26does not exceed that which] it would in his opinion be likely to be apart from the regulations.

(10)For the purposes of this section—

(a)a relevant period is a period of five years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;

(b)a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

Annotations:

Amendments (Textual)

F19Words in s. 58(1) inserted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 65(2), 128(3)(a); S.I. 2004/3132, art. 3(1)(c) (with art. 4)

F20Word in s. 58(2)(a) inserted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 3(1)

F21Words in s. 58(3)(b) substituted (19.11.1997) by 1997 c. 29, s. 1, Sch. 1 para. 5; S.I. 1997/2752, art. 2(1) (with art. 2(2))

F22Words in s. 58(3)(b) substituted (19.7.2007 with effect in accordance with s. 3(3) of the amending Act) by Rating (Empty Properties) Act 2007 (c. 9), s. 3(2), Sch. 1 para. 3(2)

F23S. 58(7A) inserted (24.2.1994) by 1994 c. 3, s. 2(1)

F24Words in s. 58(8) substituted (24.2.1994) by 1994 c. 3, s. 2(2)

F25Words in s. 58(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 68 (with s. 118(1)(2)(4))

F26Words in s. 58(9) substituted (24.2.1994) by 1994 c. 3, s. 2(3)

[F2759 Contributions in aid.E+W

Where a contribution in aid of non-domestic rating is made in respect of a [F28hereditament which is exempt from local non-domestic rating by virtue of paragraph 19A of Schedule 5 below (property occupied for purposes of visiting forces etc.)], the contribution shall be paid to the Secretary of State.]

Annotations:

Amendments (Textual)

F28Words in s. 59 substituted (1.4.2000) by 1997 c. 29, s. 33(1), Sch. 3 para. 24; S.I. 1998/2329, art. 3(1) (with art. 3(2))

[F2959ALocal retention of non-domestic ratesE+W

Schedule 7B (local retention of non-domestic rates) has effect.]

Annotations:

Amendments (Textual)

F29S. 59A inserted (with effect in accordance with s. 1(6) of the amending Act) by Local Government Finance Act 2012 (c. 17), s. 1(2)

60 Pooling.E+W

Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the [F30Welsh Ministers]) shall have effect.

Annotations:

Amendments (Textual)

F30Words in s. 60 substituted (with effect in accordance with s. 5(3) of the amending Act) by Local Government Finance Act 2012 (c. 17), Sch. 3 para. 1

61 Valuation officers.E+W

(1)The Commissioners of Inland Revenue shall appoint—

(a)a valuation officer for each [F31billing authority], and

(b)the central valuation officer.

(2)The remuneration of, and any expenses incurred by, valuation officers in carrying out their functions under this Part (including the remuneration and expenses of persons, whether or not in the service of the Crown, employed to assist them) shall be paid out of money provided by Parliament.

Annotations:

Amendments (Textual)

F31Words in s. 61(1)(a) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para.69 (with s. 118(1)(2)(4))

Modifications etc. (not altering text)

C4S. 61 amended (28.11.1994) by S.I. 1994/2825, reg. 29

62 Administration.E+W

Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.

[F3262ARecovery by taking control of goodsE+W

Where a liability order has been made against a person under regulations under Schedule 9, the billing authority may use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) to recover the amount in respect of which the order was made, to the extent that it remains unpaid.]

63 Death.E+W

(1)The Secretary of State may make such regulations as he sees fit to deal with any case where a person dies and at any time before his death he was (or is alleged to have been) subject to a non-domestic rate.

(2)Nothing in the following provisions of this section shall prejudice the generality of subsection (1) above.

(3)The regulations may provide that where before his death a sum has become payable by the deceased but has not been paid his executor or administrator shall be liable to pay the sum and may deduct out of the assets and effects of the deceased any payments made (or to be made).

(4)The regulations may provide that where before his death a sum in excess of his liability has been paid (whether the excess arises because of his death or otherwise) and has not been repaid or credited his executor or administrator shall be entitled to the sum.

(5)The regulations may provide for the recovery of any sum which is payable under the regulations and is not paid.

(6)The regulations may provide that proceedings (whether by way of appeal under regulations under section 55 above or otherwise) may be instituted, continued or withdrawn by the deceased’s executor or administrator.