z-ct-man-sect2-app2.3

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Appendix 2.3 - Effective Dates For Council Tax Purposes - England and Wales

It is the Listing Officer's responsibility to ensure that the correct effective date is adopted when the CT list is altered. The effective date to be adopted in each instance should be selected from the tables below. Date of Schedule shown as DOS. In the case of reconstitutions where the dates for deletion and insertion do not coincide, the existing entry (entries) should be made inactive and the new entry (entries) inserted as two separate actions. The relevant dates should be inserted on the working dockets by the caseworker.

Circumstance Causing List Alteration

Effective Date to be adopted for CT Band

New dwelling

A new dwelling; including new dwellings with new annexes, splits and mergers.

Date the dwelling/dwelling with annex came into existence

Demolition / no hereditament

A dwelling has ceased to exist.

Date dwelling ceased to exist

Compiled list error: band down

When correcting the original compiled error where band will be reduced.

England: 1 April 1993
Wales:
Post 1/4/2010: later of list compilation date or 6 years before DOS.

Compiled list error: band up

When correcting the original compiled error where band will be increased.

DOS

Composite Issue (1):

When dwelling has become or ceased to be a composite.

Date of change

Composite Issue (2):

An increase or decrease in the domestic use of a composite.

Date of change

Disaggregation Issue (1): Original compilation error

Incorrectly shown as one, where hereditament should have been shown as 2 or more dwellings under Article 3 CT (Chargeable Dwellings) Order.

NB
Do not confuse with separate dwellings which were separate hereditaments – that would be
:
1/4/93 In England or

1/4/05 for the 2005 List in Wales.

DOS

  Disaggregation Issue (2): Inaccuracy when making previous alteration

Incorrectly shown as one, where one hereditament should have been shown as 2 or more dwellings under Article 3 CT(Chargeable Dwellings) Order.
NB
Do not confuse with separate dwellings which were separate hereditaments – that would be the date they came into existence.

DOS

Disaggregation Issue (3): Any other case

e.g. Where a post compilation list annex to an existing dwelling has been created or discovered that is not shown in the list.
NB This is not a Compiled List error, nor a correction of a previous alteration.

Wales:
Date of coming into existence of annex.
England:

DOS

Correcting Inaccuracy: Previous alteration

Correcting inaccuracy which arose when making a previous alteration which will REDUCE band.
NB (1) Does not apply when inaccuracy was failure to disaggregate OR (2) correcting inaccuracy which will INCREASE band.

England:
Day on which previous alteration had effect
Wales: As England.
The 6 year backdating rule only applies to compiled list alterations.

Material Reduction Cases:

Where there has been a material reduction in value and dwellings are rebanded (eg physical change to state of locality or demolition of part of dwelling.

The day on which change of circumstances occurred

Material Increase & Relevant Transaction

Where there has been a material increase and relevant transaction.

Wales:
Date of legal completion of transaction (ie date of instrument on PD or SDLT form)
England:

Post 1/4/07 DOS
Pre 1/4/07 date of completion.

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