Regulation 7 Certificates: generalI1
England and Wales
The appropriate valuation officer must certify the amount of the change in rateable value which falls to be certified under regulations 5 and 7 as soon as practicable after the circumstances calling for the certification come to the appropriate valuation officer’s attention (whether by virtue of an application by the ratepayer or otherwise).
Where, whether by reason of a decision of the Valuation Tribunal for Walesf1 or otherwise, the appropriate valuation officer forms the opinion that a certificate under these Regulations is inaccurate, the appropriate valuation officer must certify the amount of rateable value which, in the appropriate valuation officer’s opinion, should be substituted for that originally certified.
A certificate under these Regulations has effect for each day beginning with the date that the circumstances which led to the certification (or amended certification) first arose, but ceases to have effect where paragraph (4) of this regulation applies (and see paragraphs (6) and (8) of this regulation).
This paragraph applies where the hereditament to which the certificate relates is no longer shown in a list for any day during the qualifying period, in relation to that day and any subsequent chargeable day.
Where, in the course of maintaining a list in relation to days falling within the qualifying period, the appropriate valuation officer forms the opinion that, as a result of a material change of circumstances, the amount of the change mentioned in regulation 5(1) is different from that certified under that paragraph, the officer must certify the different amount.
A certification under paragraph (5) above has effect from the date on which the material change of circumstances has occurred but ceases to have effect where paragraph (4) above applies.
Where, in the course of compiling a listf2 during the qualifying period, the appropriate valuation officer forms the opinion that the amount of the change mentioned in regulation 5(1) is different from that certified under that paragraph, the officer must certify the different amount.
A certification under paragraph (7) above has effect from the date on which the list is compiled, but ceases to have effect when paragraph (4) applies.
A certification under regulations 5 or 7 or a specification under paragraph (10)(d) below may be made as an amendment to an existing certificate.
A certificate under these Regulations must specify the date on which—
the certificate (or an amendment to the certificate) takes effect in accordance with paragraph (3), (6) or (8);
the qualifying improvement works were completed;
the qualifying period ends or, where a certificate has been issued in accordance with regulation 5(9), that date in relation to each set of works;
the certificate ceases to have effect in accordance with paragraph (4) (where applicable).
Where the appropriate valuation officer is satisfied that a certificate has been issued in error, the officer may withdraw the certificate.
The appropriate valuation officer certifying the amount of rateable value or specifying a date in pursuance of these Regulations must—
notify the billing authority in whose area the hereditament is situated or, in so far as it relates to a liability under section 54 of the Act, the Welsh Ministers of the effect of the certificate;
provide a copy of the certificate (or amended certificate) to the ratepayer.
The copy of a certificate provided to a ratepayer under paragraph (12)(b) may be—
sent to—
the ratepayer’s last known address,
the address of the hereditament,
the ratepayer by electronic communication, or
posted on an electronic portal.
Where a certificate is provided in accordance with paragraph (13)(b) the appropriate valuation officer must notify the ratepayer by electronic communication that the copy of the certificate is posted on the electronic portal.
Where a certificate is withdrawn under paragraph (11) the appropriate valuation officer must give notice of withdrawal of a certificate—
to the billing authority mentioned in paragraph (12)(a) or to the Welsh Ministers (as the case may be), and
to the ratepayer by providing the notice by one of the means mentioned in paragraph (13).
The information contained in a certificate issued under these Regulations must be retained by the appropriate valuation officer who issued it for a period of six years beginning on the day after the date of issue.
In this regulation—
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“electronic communication” (“cyfathrebiad electronig”) has the meaning given by section 15(1) of the Electronic Communications Act 2000f3;
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“electronic portal” (“porth electronig”) means an online facility provided by the appropriate valuation officer for use in connection with the provision of certificates under these Regulations;
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“material change of circumstances” (“newid perthnasol mewn amgylchiadau”), in relation to a hereditament, means a change in any of the matters mentioned in paragraph 2(7) of Schedule 6 to the Actf4.
Annotations
Commencement
Footnotes
- f1
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Established by the Valuation Tribunal for Wales Regulations 2010 (S.I. 2010/713 (W. 69)).
- f2
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Paragraph 2(3) of Schedule 6 to the Act provides that rateable value for the purposes of compiling a list is to be determined by reference to the day on which the list is compiled or such preceding day as may be specified by the Secretary of State by Order. Functions of the Secretary of State were, so far as exercisable in relation to Wales, transferred to the National Assembly for Wales by virtue of article 2(1) of the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). Those functions are now exercisable by the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).
- f3
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2000 c. 7. Section 15(1) was amended by section 406(1) of, and paragraph 158 of Schedule 17 to, the Communications Act 2003 (c. 21).
- f4
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Paragraph 2(7) was amended by section 139 of, and paragraph 38 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42), and section 14(1)(c) of the Non-Domestic Rating Act 2023 (c. 53).