Explanatory note

These Regulations amend the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 (“the 2005 Regulations”), which specify the circumstances in which a rating list may be amended. In particular, they permit a ratepayer to make a proposal to the valuation officer to alter the rateable value shown in a rating list for a hereditament and for appeals to the valuation tribunal in cases where agreement cannot be reached.

Regulation 2(2) amends regulation 4(3)(b)(i) of the 2005 Regulations with the effect that where a person makes a proposal in one capacity, for example as the occupier, he may make a duplicate proposal if he or she changes capacity and, for example, becomes the owner of the hereditament.

Regulation 2(3) amends regulation 5(2)(b) of the 2005 Regulations. This is so that a proposal to alter a rating list in respect of a hereditament as a result of a decision in relation to another hereditament of a valuation tribunal, the Lands Tribunal or a court may be made at any time until six months after new rating lists have been compiled.

Regulation 6 of the 2005 Regulations is amended by regulation 2(4). Paragraph (a) amends regulation 6(1)(b)(i) so that if a proposal is made by an interested person, they are required to state what their capacity is. Paragraph (b) amends regulation 6(1)(e)(vi) of the 2005 Regulations to extend the classes of proposal in respect of which the ratepayer must provide the valuation officer with information about the amount payable in respect of a lease, easement or licence to occupy the hereditament and also reduces the classes of proposer who must provide that information. Paragraph (c) substitutes a new regulation 6(3) which clarifies what information must be provided by different classes of proposer where there is such a lease, easement or licence.

Regulation 2(5) amends regulation 8 of the 2005 regulations. It extends the period during which a valuation officer may serve notice that a proposal has been invalidly made provided that the ratepayer consents if it is served more than four weeks after the proposal was served on the valuation officer. It also makes arrangements for the provision of additional information to the ratepayer and other interested parties by the valuation officer about the effects of an invalidity notice where it is issued after four weeks.

Regulation 14 of the 2005 Regulations is amended by the addition, by regulation 2(6), of an additional paragraph (5A). This provides that where, under regulation 14(5), an alteration to a rating list falls to be made with effect from the day the proposal was served on the valuation officer, if that proposal replaced a previous proposal in respect of which an invalidity notice has been served, the alteration shall have effect from the day on which the original proposal was served.

Regulation 2(7) inserts a new Part 2A into the 2005 Regulations. This Part re-establishes a right to make a proposal to alter a 1995 local rating list following a revision to a 2000 list instigated by a valuation officer on the grounds of a split or merger. This right was available under the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 (S.I. 1993/291), as amended, until 31st March 2005. Ratepayers will now be able to make proposals in these circumstances up to 31st March 2007. Provision is made so that Part 5 of the 2005 Regulations applies to appeals in connection with such proposals.

A full regulatory impact assessment of the effect that this instrument will have on the costs of business is available from the Department for Communities and Local Government, Non-Domestic Rates Policy Branch; telephone 020 7944 4223 or email [email protected].