Explanatory Note

(This note is not part of the Regulations)

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—

(a)to include a new ground for making a proposal to alter a list (regulation 3);

(b)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);

(c)to amend regulation 13A (which provides for the date on which an alteration, if successful, has effect in the rating list) (regulation 5);

(d)to extend the period in which an appeal against a certification may be made (regulation 6); and

(e)to make other minor amendments (regulation 7).