The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 in several respects. The 1993 Regulations govern the alteration of non-domestic rating lists compiled under the Local Government Finance Act 1988, the making of a proposal for such an alteration and the making of an appeal to a valuation tribunal where there is a disagreement about a proposal.

Under regulation 13 of the 1993 Regulations an alteration to a list which is made to reflect a change in circumstances or to correct an inaccuracy takes effect from the day the change occurs or the inaccuracy first appears in the list.

New regulation 13(6A) provides that an alteration made to correct an inaccuracy which arose in making a previous alteration in connection with any of the matters mentioned in regulation 13(2), (5), (6A), (7) or (8) takes effect from the date of the previous alteration.

New regulation 13(8A) provides that, where such an alteration results in an increased rateable value being shown in a list for a hereditament, the alteration takes effect from the date it is made unless the inaccuracy which is being corrected arose as a result of error or default on the part of a ratepayer.

New regulation 13(8B) provides that, where an alteration is made in accordance with new regulation 13(8A), the ratepayer may request that the alteration is made with effect from an earlier date determined in accordance with regulation 13 as it had effect before the making of these Regulations.

Under regulation 15 of the 1993 Regulations, an alteration to a list which would have taken effect before 1st April 1992 will, subject to certain exceptions, have effect from 1st April 1992 unless the ratepayer requests that the alteration should have effect from the earlier date.

Regulation 3(3) of these Regulations amends regulation 15(3) of the 1993 Regulations to extend the time limit within which the ratepayer may request that an alteration takes effect from an earlier date determined in accordance with regulation 13.

Paragraphs (2) and (4) of regulation 3 of these Regulations amend regulation 15 of the 1993 Regulations to remove the bar to backdating an alteration to a list in certain cases, principally where the alteration is made to show a reduction in the rateable value of a hereditament or to show that a hereditament has ceased to exist.

New paragraphs (3A) to (3C) of regulation 15 specify the day on which a relevant alteration has effect where there have been previous alterations which have taken effect from 1st April 1991 or 1st April 1992, as the case may be.

New paragraphs (3B) and (3C) of regulation 15 provide that, if the effective date of all the previous alterations referred to in regulation 15(3A) is changed at the request of the ratepayer under regulation 15(3) or 16, the effective date of a relevant alteration shall be determined in accordance with regulation 13 as if new regulation 15(3A) had not applied.