The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2002
Name, commencement and application1.
(1)
The name of these Regulations is the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2002 and they shall come into force on 23rd July 2002.
(2)
These Regulations apply to Wales only.
Amendment of the 1993 Regulations2.
Circumstances in which proposals may be made3.
In regulation 4A—
(a)
“(bb)
the rateable value shown in the list for a hereditament is inaccurate by reason of an amendment to the classes of plant and machinery set out in the Schedule to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 20004 which comes into force on or after the day on which the list was compiled;”; and
(b)
in paragraph (4)—
(i)
for “either of the grounds set out in sub-paragraph (c) or (e)” substitute “any of the grounds set out in sub-paragraph (bb), (c) or (e)”; and
(ii)
for “the alteration in question” substitute “the alteration or amendment in question”.
Periods in which proposals may be made: 2000 and subsequent lists4.
“(2)
A proposal on the ground set out in regulation 4A(1)(c) may only be made within six months of either the date of the alteration or the day on which the next list is compiled, whichever is the later.”.
Time from which alteration is to have effect: general5.
(1)
“(4A)
An alteration made to show in or, as the case may be, to delete from a list any hereditament which, before the list was compiled, came into existence or ceased to exist as a consequence of—
(a)
property previously rated as a single hereditament becoming liable to be rated in parts, or
(b)
property previously rated in parts becoming liable to be rated as a single hereditament, or
(c)
any part of a hereditament becoming part of a different hereditament,
shall have effect from the day the list was compiled.”
(2)
In regulation 13A(13)—
(a)
for “an alteration made” substitute “where an alteration is made”;
(b)
for “shall have effect” substitute “then”; and
(c)
“(a)
where the alteration is made in pursuance of a proposal, it shall have effect as follows—
(i)
if the proposal is served on the valuation officer within 6 months of the date of the previous alteration, from the date on which the previous alteration fell to have effect;
(ii)
if the proposal is served on the valuation officer after 6 months from the date of the previous alteration but on or before 30th September 2002, from the date on which the previous alteration fell to have effect or 1st April 2001 whichever is the later;
(iii)
if the proposal is served on the valuation officer after 6 months from the date of the previous alteration and after 30th September 2002, from the date on which the previous alteration fell to have effect or the first day of the financial year in which the proposal is served, whichever is the later; or”;
(d)
in sub-paragraph (b), for “in any other case, from that day” substitute “where the alteration is not made in pursuance of a proposal, the alteration shall have effect from the date on which the previous alteration fell to have effect”.
(3)
“(13A)
Subject to paragraph (14), an alteration made to correct an inaccuracy in a list (other than an alteration which falls to take effect as provided in the foregoing provisions of this regulation) shall have effect from the day on which the list became inaccurate.”.
Appeals against certification6.
In regulation 30(2), for “six months” substitute “a year”.
Appeals7.
The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 govern the alteration of non-domestic rating lists. They provide for the alteration of lists by the valuation officers, proposals by other persons for alterations and appeals to valuation tribunals where there is a disagreement about a proposal between a valuation officer and the proposer.
These Regulations amend the 1993 Regulations in relation to Wales—
to include a new ground for making a proposal to alter a list (regulation 3);
to extend the period in which a proposal under regulation 4A(1)(c) (a proposal to alter a rateable value where the value shown in the list is inaccurate by reason of a previous alteration by a valuation officer) may be made (regulation 4);
to amend regulation 13A (which provides for the date on which an alteration, if successful, has effect in the rating list) (regulation 5);
to extend the period in which an appeal against a certification may be made (regulation 6); and
to make other minor amendments (regulation 7).