In this section
Part 4: Schedules of Alterations and Subsequent Procedures including the Production of Full Council Tax Lists
Following input, revised data resulting from reports, settled proposals (agreed and well-founded) and appeals (decided by the VT/VTE) is stored in the Council Tax application, ready for inclusion in the next Schedule of Alterations (Appendix 2.6) or No Action Schedule (Appendix 2.7).
Schedules of Alterations are output under various headings. These are identified by the Application from the Notification Change Code which has been selected.
The current headings are:-
- New ;
- Deleted ;
- Amended ;
- Reinstated ;
- Minor Address Change ;
- Historic New ;
- Historic Deleted ;
- Historic Amended ;
- Historic Reinstated.
No Action Schedules contain data relating to reports only, where the report is either not to be dealt with for a variety of reasons or has resulted in no change being made to the entry in the Council Tax List.
Schedules are generated centrally in accordance with the VOA's Calendar of Overnight Outputs. This is maintained by ITSD in association with HMRC’s IT partner. At least two sets of Schedules are generated each month. Additional sets are arranged to meet central needs and are shown on the calendar. A copy of each update of the calendar is forwarded to BAs by Customer Service Managers as part of the Service Partnerships.
It is possible for an additional ad hoc set of Schedules of Alterations and No Actions to be supplied to meet the one-off need of a particular BA. Local System Administrators should complete an Ad-hoc request for Overnight Generation (VO 9815) obtainable from the forms folder in MS Word Template and forward it by email to VOA IT Help Desk First Line Support. ITSD will make every effort to meet such a request.
On the morning following generation, the Schedules are available electronically.
A Statement of Numbers and Bands (Appendix 2.8) for each BA is produced as part of the generation.
Following output, the BAs' copies must be dispatched electronically without delay.
BAs can also download Schedules via the internet from the BA File Transfer System, and then output them to hardcopy or incorporate the data into their systems.
At the same time as the Schedule of Alterations is generated, Listing Officer Notifications (LONs) are automatically output relating to each report for which a LON is required. Exceptions, where a LON is not required, are shown on the CT Mini Workaid
Where the DoE code indicates that a dwelling is in Wales, the LON will be produced in both English and Welsh, with headings in both languages.
The texts of LONs are also available from MS Word Template in both English and Welsh for emergency use.
The LONs are:-
deletion from the List;
insertion in the List (newly built properties);
insertion in the List (reconstituted properties);
alteration to the List.
The LONs, as generated, will show the LO's name above the title. There is no requirement for LONs to be signed, either by the Listing Officer personally, or on his/her behalf.
Regulation 15 of SI 1993/290 (Wales) and Regulation 12 (2) SI2009/2270 (England) state that the LO must serve notice on the person who appears to be the taxpayer within six weeks from the date of the relevant alteration to the Valuation List. LOs should, however, aim to issue LONs on the same day as the Schedule of Alterations to which they relate is sent to the BA.
A taxpayer can request a copy of a Notice relating to their property, if we have issued it within the last six months. NSO can supply copies of such notices and requests should be referred to the relevant NSO. If you need to verify that the requestor was the taxpayer at the date the notice was issued, you should ask them to put their request in writing and provide us with information (for example a copy of the council tax bill addressed to them at the property) to support their request. If close to the six month deadline, please deal with the request as a matter of urgency. If you have concerns about authenticity, you should escalate the request to your line manager who may seek further advice from CT PPA.
It is the Agency's policy not to provide a copy of a notice which was issued over six months ago. However, where the information, relating to the service of a Notice, is available the request should be considered as a general disclosure request under the Data Protection Act and/or the Commissioners for Revenue and Customs Act, subject to the verification that the requester is entitled to be provided with the information. If you have any further queries about this policy please contact CT PPA.
All such requests should be recorded on EDRM.
Reg 15 of SI 1993/290 (Wales) and Reg 9 (3) SI2009/2270 (England) require the List to be altered within six weeks of an agreement being signed by all parties or of the LO receiving a written decision from the VT/VTE. In practical terms, all alterations should be input to the Council Tax application as soon as they are received. This will result in the revised entries appearing in the next Schedules of Alterations produced.
Electronic storage of information within EDRM has altered the way in which the VOA files documentation. The majority of files are now held electronically with locations storing only a minimum of hardcopy records.
Storage protocols and naming conventions are held within EDRM guidance. Access to EDRM e-Learning can be found on the EDRM intranet homepage.
Case papers for cleared work must be stored for six months after the date of schedule, filed by BA and by schedule. They do not need to be stripped as they will be destroyed in their entirety at the end of their short retention period. In that 6 month period a number of reports will be selected for Valuation Integrity auditing. Hardcopy reports that have been requested are to be retrieved from the relevant folder and scanned in (if in hardcopy) or imported (if held electronically) into the EDRM case file. The original should then be filed back in the appropriate folder awaiting disposal at the appropriate time. Every month (in arrears) the relevant folders for that month should be disposed of in restricted waste (e.g. reports cleared in April 2010 are to be disposed of in October 2010).
Full Council Tax Lists are produced three times a year, at the end of March and towards the end of July and November. These will include all alterations made during the period since the last version of the List was produced.
Lists are generated centrally in accordance with the VOA's Calendar of Overnight Outputs.
Output to hardcopy is no longer undertaken by the VOA for either its own use or for BA purposes. If a CT Unit has a specific need for a complete hardcopy list and this can be justified, arrangements should be made with ITSD for the List to be directed to a designated printer within the location. This will tie up the designated printer for a while and an operator needs to be on hand to monitor its output and possibly replenish the supply of paper in the printer tray.
BAs can obtain full lists via the internet using the BA File Transfer System and these can be output to hardcopy by them as part of the transfer.
Ad hoc generations can be carried out at the request of the BA, but the VOA reserves the right to make a charge for these. Current fees should be checked through the Customer Service Manager. Whilst slotting them into the Calendar cannot be guaranteed, ITSD will make every effort to accommodate them, in association with HMRC’s IT Partner. LSAs should complete an ad hoc request for Overnight Generation (VO 9815), which can be obtained from the forms folder in MS Word Template (File/On my computer / Forms), and forward it by email to VOA IT Help Desk First Line Support.
Schedules of Alterations and No Actions in hardcopy should be retained for two years before they are destroyed as restricted waste paper. This allows for quality auditing of the banding process to be completed.
Copy LONs and all associated papers (including working dockets) can be destroyed as restricted waste paper in accordance with the EDRM Guidance i.e. once all relevant paperwork has been scanned and the case is closed.
Settled appeals must never be destroyed during the currency of the Council Tax List to which they relate.