Rating manual - Volume 2 - Section 3 - Appendix 1: What are the appropriate material days?

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What are the appropriate material days?

As prescribed under SI 1992 No 556 [as amended by SI 2005 No 658 (England) and WSI 2005 No 758 (Wales) and SI 2009 No 2268 (England)]

Circumstances for alteration

Material Day

2005, 2010 or later List

Lists prior to 2005

Correction of inaccuracy in compiled list on the day it was compiled
Reg 3(2)

Compilation day

Compilation day

Correction (by Proposal or otherwise) of an inaccuracy which arose in course of making a previous alteration
Reg 3(3)

Same day as material day for the previous alteration

Same day as material day for the previous alteration

Alteration to show in/delete from the list a hereditament which has -
(a) come into existence/ceased to exist; [by Reg 3(8) includes an alteration to show hereditament coming into existence/ceasing to exist by virtue of split/merger/reconstitution]
(b) ceased to be/become domestic or property which is exempt from NDR;
(c) ceased to be/become required to be shown in the central NDR list;
(d) ceased to be/become part of BA's area due to boundary changes
Reg 3(4)

Day on which circumstances giving rise to the alteration occurred

Day on which circumstances giving rise to the alteration occurred

Alteration to a list compiled on 1/4/1995 and made after 1/9/2003 with effective date of 31/3/2000 as determined under regulations 13(2A) or 13(8BA) of the NDR (Alteration of Lists and Appeals) Regulations 1993 (SI 1993/291 as amended)
Reg 3(4A)

N/A

31/3/2000 (for 1995 list England only)

Completion notice
Reg 3(5)

Day specified in the notice or agreed or determined upon appeal against the completion notice

Day specified in the notice or agreed or determined upon appeal against the completion notice

Alteration to show part becoming/ceasing to be domestic or exempt from NDR
Reg 3(6)

Day on which circumstances giving rise to the alteration occurred

Day on which circumstances giving rise to the alteration occurred

Any other case
Reg 3(7) as substituted by Reg 2(3) of SI 2005/658 (England) and Reg 43(3) of WSI 2005/758 (Wales) Reg 4(4)(3) of SI 2009/2268 (England)

(e.g. material change of circumstances)

Day on which proposal served on VO or if no proposal served
day on which circumstances giving rise to alteration occurred; if not reasonably ascertainable the day of VO alteration of the list

Day on which proposal served on VO or if no proposal served the
day of VO alteration of the list

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