Explanatory note

The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 (“the 2009 Regulations”) are primarily concerned with the alteration of local and central non-domestic rating lists, which are compiled in accordance with Part 3 of the Local Government Finance Act 1988 (“the 1988 Act”). They cover the alteration of non-domestic rating lists by valuation officers, proposals for such alterations from other persons and appeals to the Valuation Tribunal for England where there is disagreement about a proposal between the valuation officer and another person.

The amendments in regulation 7 provide for the effective date of any alteration made to a rating list to be determined according to the circumstances giving rise to the alteration and the date on which it is made. The amendments enable an alteration of a list is to have effect before as well after the coming into force of the Regulations. Section 55(6)(a) of the 1988 Act provides that regulations made under that section may include provision that it is to have retrospective effect.

The amendments in regulations 3 to 6 are consequential to the amendments in regulation 7.

An impact assessment has not been produced for this instrument because it amends an existing local tax regime. Publication of a full impact assessment is not necessary for such legislation.