Modifications etc. (not altering text)
C1Pt. III (ss. 41–67) amended by S.I. 1990/582, reg. 5(1)
Pt. III (ss. 41 - 67) amended (25. 9. 1991) by Atomic Weapons Establishment Act 1991 (c. 46), ss. 3, 6(2) Sch. para.9 (with s. 1)
Pt. III (ss. 41-67) modified (1.9.1999) by 1998 c. 31, s. 78, (with ss. 138(9), 144(6)); S.I. 1999/2323, art. 2, Sch. 1
Pt. III (ss. 41-67) amended (28.11.1994) by S.I. 1994/2825, regs. 27, 28
C2Pt. III modified (E.) (1.4.2005) by The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (S.I. 2005/659), regs. 1, 15
C3Pt. III modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
(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 [F1billing 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 [F2manner and] circumstances in which a proposal may be made [F3and 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 [F4and subsequent to the making of] a proposal, and
[F5(dd)as to the circumstances within which and the conditions upon which a proposal may be withdrawn]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 [F6between 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],
(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—
F9[(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.
[F10(7A)The regulations may include provision that—
(a)where a valuation officer for a [F11billing 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) [F12or 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.]
[F13(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.]
Textual Amendments
F1Words 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))
F2Words inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(a)
F3Words added by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(a)
F4Words substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(b)
F5S. 55(4)(dd) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(2)(c)
F6Words and s. 55(5)(a)(b) substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(3)
F7Words 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))
F8Words in s. 55(5) repealed (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 3(2), Sch. 18 Pt. 17; S.I. 2008/3110, art. 6(d)(i)
F9S. 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
F10S. 55(7A) inserted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 30(5)
F11Words 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))
F12Words in s. 55(7A)(a) inserted (3.4.1995) by 1994 c. 19, s. 66(6), Sch. 16 para. 84 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 9(1), Sch. 5 (with arts. 9(2)-(5))
F13S. 55(8) inserted (1.10.2009) by Local Government and Public Involvement in Health Act 2007 (c. 28), s. 245(5), Sch. 16 para. 3(3); S.I. 2008/3110, art. 6(d)(i)
(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.
Schedule 7A below (which contains special provision for 1990-95) shall have effect.]
Textual Amendments
F14S. 57 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 31
(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 [F16, 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 [F1745(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.]
Textual Amendments
F15S. 57A inserted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 65(1), 128(3)(a); S.I. 2004/3132, art. 3(1)(c) (with art. 4)
F16Word 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)
F17Words 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)
(1)In relation to any relevant period the Secretary of State may make regulations under this section [F18 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 [F19, 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 [F2043(4) to (6E)] and 44 above, sections [F2145(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.
F22[(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 [F23relevant financial year] shall not be effective unless they come into force before 1 January immediately preceding [F23the 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 [F24billing authorities] by way of non-domestic rates as regards a particular financial year [F25does 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.
Textual Amendments
F18Words 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)
F19Word 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)
F20Words 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))
F21Words 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)
F24Words 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))
Where a contribution in aid of non-domestic rating is made in respect of a [F27hereditament 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.]
Textual Amendments
F26S. 59 substituted by Local Government and Housing Act 1989 (c. 42, SIF 81:1), s. 139, Sch. 5 para. 32
F27Words 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))
Schedule 8 below (which provides for the keeping of non-domestic rating accounts, and for sums to be paid to and by the Secretary of State) shall have effect.
(1)The Commissioners of Inland Revenue shall appoint—
(a)a valuation officer for each [F28billing 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.
Textual Amendments
F28Words 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
Schedule 9 below (which contains provisions about administration, including collection and recovery) shall have effect.
(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.