PART 6

Non-domestic rating

Alteration of non-domestic rating lists
32
1
Section 55 of the Local Government Finance Act 1988 (non-domestic rating: alteration of lists) is amended as follows.
2
After subsection (4) insert—
4A
In relation to an English list or a Welsh list, the provision that may be included in the regulations by virtue of subsection (4) includes—
a
provision about the steps that must be taken before a person may make a proposal for an alteration of the list (which may include steps designed to ensure the person checks the accuracy and completeness of any information on which any decision by the valuation officer has been based and gives the valuation officer an opportunity to consider the results of those checks and alter the list);
b
provision restricting the circumstances in which any of those steps may be taken and provision about the timing of any step;
c
provision for valuation officers to impose financial penalties on persons who, in, or in connection with, proposals for the alteration of the list, knowingly, recklessly or carelessly provide information which is false in a material particular.
4B
If provision is made by virtue of subsection (4A)(c)—
a
the maximum amount of any penalty that may be specified in, or determined in accordance with, the regulations is £500;
b
the regulations must require any sum received by a valuation officer by way of penalty to be paid into the appropriate fund;
c
the regulations may include provision for any penalty to be recovered by the valuation officer concerned as a civil debt due to the officer;
d
the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to the valuation tribunal.
3
After subsection (5) insert—
5A
In relation to a proposal made by a person to alter an English list or a Welsh list, the provision that may be included in regulations by virtue of subsection (5) includes provision—
a
about the grounds on which an appeal may be made;
b
about the matters which are not to be taken into account by the valuation tribunal as part of an appeal;
c
about the circumstances in which new evidence may be admitted on an appeal, and about the conduct of an appeal in relation to such evidence;
d
about the payment of fees by ratepayers in relation to appeals, the payment of those fees into the appropriate fund and the circumstances in which those fees are to be refunded.
This subsection is without prejudice to the powers to make regulations conferred by Part 3 of Schedule 11 (tribunals: procedure, orders, etc).
4
After subsection (7A) insert—
7B
For the purposes of subsections (4B)(b) and (5A)(d) “the appropriate fund” means—
a
where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter an English list, the Consolidated Fund, and
b
where the provision made by virtue of subsection (4A)(c) or (5) is in relation to a proposal to alter a Welsh list, the Welsh Consolidated Fund.
5
For subsection (8) substitute—
8
In this section—
- “English list” means—
  1. a local non-domestic rating list that has to be compiled for a billing authority in England, or
  2. the central non-domestic rating list that has to be compiled for England;
- “valuation tribunal” means—
  1. in relation to England, the Valuation Tribunal for England;
  2. in relation to Wales, a valuation tribunal established under paragraph 1 of Schedule 11;
- “Welsh list” means—
  1. a local non-domestic rating list that has to be compiled for a billing authority in Wales, or
  2. the central non-domestic rating list that has to be compiled for Wales.
6
In section 143 of that Act (orders and regulations), after subsection (3C) insert—
3D
Any power to make regulations conferred by section 55 (alteration of non-domestic rating lists) is exercisable by statutory instrument.
3E
A statutory instrument which contains (whether alone or with other provision) regulations made by virtue of section 55(4A)(c) or (4B) (alteration of non-domestic rating lists: financial penalties) may not be made unless—
a
where those regulations relate to a proposal to alter an English list, a draft of the instrument has been laid before and approved by a resolution of each House of Parliament;
b
where those regulations relate to a proposal to alter a Welsh list, a draft of the instrument has been laid before and approved by a resolution of the National Assembly for Wales.
3F
Any other statutory instrument containing regulations under section 55 is—
a
in the case of regulations relating to England, subject to annulment in pursuance of a resolution of either House of Parliament;
b
in the case of regulations relating to Wales, subject to annulment in pursuance of a resolution of the National Assembly for Wales.
3G
In subsection (3E), “English list” and “Welsh list” have the same meaning as in section 55.