The Council Tax (Valuations, Alteration of Lists and Appeals) (England) Regulations 2008

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 (“the 1992 Regulations”) and the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (“the 1993 Regulations”) in relation to England. Regulations 4 to 10, 12 to 14 and 17 do not apply to a proposal for the alteration of a valuation list where the proposal was made before the date on which these Regulations come into force nor to a related appeal.

Regulation 2 amends regulation 6 of the 1992 Regulations. A valuation list may be altered because a property has been improved and subsequently sold or because a property has been split into more than one dwelling. This amendment is to ensure that when such a property is valued on the basis of its size, layout and character and the physical state of the locality, it is so valued at the date of sale or the date the new unit of living accommodation has been created.

Regulations 3 to 17 amend the 1993 Regulations. Regulation 5 amends regulation 8 of the 1993 Regulations to enable a proposer to appeal directly to the valuation tribunal when the proposer appeals against an invalidity notice (instead of the listing officer informing the tribunal of the disagreement).

Regulation 6 substitutes a new regulation 10 of the 1993 Regulations. This provides for a listing officer to decide whether a proposal is well-founded, partly well-founded or not well-founded (and accordingly whether or not to alter the list) or to reach an agreement on an alteration of the list. The listing officer must serve a decision notice on the proposer and other taxpayers giving particulars of the decision or agreement. Unless the whole of the proposal is well-founded or an agreement is reached, the listing officer must also serve a copy of the decision notice on any competent person (that is, someone who would have been competent to make the proposal on the date when the decision notice was served on the proposer).

Regulation 7 revokes regulations 11 (withdrawal of proposals) and 12 (agreed alterations following proposals) of the 1993 Regulations.

Regulation 8 substitutes a new regulation 13 of the 1993 Regulations. Where there is a disagreement as to a proposed alteration, the proposer or any competent person may appeal against the listing officer’s decision directly to the valuation tribunal. An appeal made by a competent person has no effect where the proposer appeals or another competent person has already appealed.

Regulation 10 amends the interpretation provisions in regulation 16 of the 1993 Regulations. Regulations 11 and 12 make minor amendments to regulations 17 (jurisdiction: exception) and 18 (arrangements for appeals) of the 1993 Regulations respectively.

Regulation 13 inserts regulations 18A to 18E of the 1993 Regulations. Regulations 18A to 18C deal with procedures following the making of an appeal under regulation 8 or 13 of the 1993 Regulations. Regulation 18D enables a person, with an interest in the dwelling to which a decision notice relates, to give notice that that person wishes to be a party to any appeal against the decision notice (that person is then a competent party). Regulation 18E provides for parties to an appeal to agree on an alteration of the list if they do so before the commencement of a hearing or consideration of written representations.

Regulation 14 substitutes a new regulation 19 and regulations 19A and 19B for the existing regulation 19 of the 1993 Regulations. Regulation 19 makes provision regarding the withdrawal of an appeal. Where a competent appellant (that is, a competent person who appealed) or a competent party does not consent to the withdrawal of an appeal, regulation 19A enables that person to proceed with an appeal in relation to the same decision notice.

Regulation 15 amends regulation 23 of the 1993 Regulations so that civil partners are added to the persons who are disqualified from participating as members in the hearing or determination of, or acting as clerks or officers of a tribunal in relation to, an appeal.

Regulation 16 amends regulation 24 of the 1993 Regulations so that a party to an appeal cannot be represented at a hearing by an employee or member of the Valuation Tribunal Service or a member of the valuation tribunal.

Regulation 17 amends regulation 35 of the 1993 Regulations so that it specifies when a notice is treated as being served.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.