Rating manual - Volume 2 - Section 4 - Appendix 2: Effective dates (following SI 2000 No 598 and SI 2002 No 498) Regulation 13A

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Effective Dates (following SI 2000 No 598 and SI 2002 No 498) Regulation 13A

All Text Amended

NB: emphasis has been added for clarity

Regulation

Comment

Time from which alteration is to have effect : general

13(A) (1) This regulation has effect subject to Regulation 44
and in relation to alterations to a list compiled on or
after 1 April 2000.

SI 2000 No 598 inserted Reg 13A. It applies to 2000 List and all future lists.

(2) Subject to paragraphs (3) and (14), when an alteration is made to correct any inaccuracy in the list on the day it was compiled, then

(a) where the alteration is made in pursuance of a proposal, it shall have effect as follows -

(i) if the proposal is served on the valuation officer on or before 30 September in the financial year in which the list is compiled, from the date on which the list is compiled;

(ii) if the proposal is served on the valuation officer after 30 September in that year but before the end of that year, from 1 October in that year;

ED proposals against compiled list limited to first day of financial year in which proposal made (except within 2000/2001 where 1.4.2000 or 1.10.2000 will apply, depending when proposal made).

(But see Reg 13A(14) below relating to an increase arising from a correction of a compiled list entry or a previous alteration).

NB: "financial year" is 12 months beginning 1 April in any year. S145(3) & 146(7) LGFA 1988.

(iii) if the proposal is served on the valuation officer after the end of that year, from the first day in the financial year in which a proposal is served;

(b) where the alteration is not made in pursuance of a proposal, the alteration shall have effect from the first day of the financial year in which the alteration is made.

ED VO alteration to correct compiled list inaccuracy is limited to first day of financial year in which alteration is made.

(3) Subject to paragraph (11), an alteration made as a consequence of a hereditament coming into existence or ceasing to exist in the circumstances described in paragraph (4) shall have effect from the day on which the circumstances giving rise to the alteration occurred.

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(4) The circumstances mentioned in paragraph (3) are those in which -

(a) property previously rated as a single hereditament becomes liable to be rated in parts, or

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) Splits, mergers, reconstitutions -
) ED is day of event.
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Regulation

Comment

(b) property previously rated in parts becomes liable to be rated as a single hereditament, or

(c) any part of a hereditament becomes part of a different hereditament.

) (But see para 13A(11) where ED of
) event is not reasonably
) ascertainable.)
)
)

(4A) An alteration made to show in or, as the case may be, to delete from a list any hereditament which, before the list was compiled, came into existence or ceased to exist as a consequence of –

(a) property previously rated as a single hereditament becoming liable to be rated in parts, or

(b) property previously rated in parts becoming liable to be rated as a single hereditament, or

(c) any part of a hereditament becoming part of a different hereditament,

shall have effect from the day the list was compiled.

Where a hereditament has been split/merged the list alteration can be backdated to 1 April 2000, where the split/merger actually occurred before the 2000 list came into effect.

(5) Subject to paragraphs (7), (11) and (14) -

(a) where the alteration is made in pursuance of a proposal on the grounds of material change of circumstances other than the change to which paragraph (3) or (9) applies, the alteration shall have effect from the day on which the circumstances giving rise to the alteration first arose, or the first day of the financial year in which the proposal is served whichever is the later;

(b) where the alteration is made on the grounds of material change of circumstances other than the change to which paragraph (3) or (9) applies, and is not made in pursuance of a proposal, the alteration shall have effect from the day on which the circumstances giving rise to the alteration arose or the first day of the financial year in which the alteration is made, whichever is the later.

MCC proposals (apart from splits, mergers, reconstitutions, completion notices see sub-paras (3) & (9)) - ED is day of event or start of financial year in which proposal made, if later.

VO alteration (apart from splits, mergers, reconstitutions, completion notices see sub-paras (3) & (9)) - ED limited in same way as for a proposal.

(6) Subject to paragraphs (7), (11) and (14), where an alteration is made so as -

(a) to show in the list a hereditament which, since the list was compiled -

(i) has come into existence; or
(ii) has ceased to be exempt from non-domestic rating; or
(iii) has ceased to be, or become, required to be shown in the central list; or
(iv) has ceased to be, or come to form, a part of an authority's area by virtue of a change in that area; or

This covers new entries into the list since compilation and increases in the non-exempt part of a part-exempt hereditament (including an increase which renders the whole hereditament rateable).

Regulation

Comment

(b) to reflect in a list part of a hereditament which, since the list was compiled, has ceased to be exempt,

the alteration shall have effect from -

(aa) where it is made in pursuance of a proposal the day that would apply under paragraph (5)(a); or

(bb) where it is not made in pursuance of a proposal, the day that would apply under paragraph (5)(b).

Proposals - ED is day of event or first day in financial year in which proposal is served.

VO alterations - ED is limited in the same way ie. day of event or first day in financial year in which the alteration is made.

(7) For the purposes of paragraphs (5) and (6) where the alteration is made in pursuance of a proposal served during April in any financial year subsequent to that in which a list is compiled and the circumstances giving rise to the alteration first arose in March immediately preceding the month of April in which the proposal is served, then the proposal shall be treated as served in that preceding month.

This gives 1 months grace for proposals to be served where MCC occurs or new hereditament comes into existence in March. Eg. if event occurred on 30 March it is unreasonable to expect proposal to be served before end of financial year.
ED is day of event (must be in March).

(8) Notwithstanding paragraph (5), where an alteration is made -

(a) to show in or delete from a list any hereditament which, since the list was compiled -

(i) has ceased to exist,
(ii) has become or ceased to be domestic property, or
(iii) has become exempt from non-domestic rating, or

(b) to reflect in a list part of a hereditament becoming or ceasing to be domestic property or becoming exempt,

the alteration shall have effect from the day on which the circumstances giving rise to the alteration occurred.

(a) This covers deletions from lists, whole hereditament moves into/out of the NDR list to reflect changes in domestic/non-domestic use or becoming exempt.

(b) This covers part hereditament moving into/out of the NDR list to reflect changes in domestic/non-domestic use or becoming exempt.

In both cases the ED is day of the event.

(9) Subject to paragraph (10), but notwithstanding the foregoing provisions of this regulation, where a list is altered to give effect to a completion notice, the alteration shall have effect from the day specified in the notice.

)
)
) ED is day completion notice has
) effect.
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(10) Where under Schedule 4A a different day is -

(a) substituted by a different notice under paragraph 1(3),

(b) agreed under paragraph 3, or

(c) determined in pursuance of appeal under paragraph (4)

the alteration shall have effect from the day so substituted, agreed or determined.

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Regulation

Comment

(11) Where for the purposes of paragraph (3), (5), (6), or (8), the day on which the relevant circumstances arose is not reasonably ascertainable -

(a) where the alteration is made in pursuance of a proposal, the alteration shall have effect from the day on which the proposal was served on the valuation officer; and

(b) in any other case, the alteration shall have effect from the day on which it is made.

Where ED is not known -
proposal - ED is day served on VO
VO alteration - ED is day list altered.

(12) Notwithstanding the foregoing provisions of this regulation, where an alteration is made because the rateable value or any other information shown in the list for a hereditament is shown, by reason of a decision of a valuation tribunal, the Lands Tribunal or a court determining an appeal or application for review from either such tribunal, to be or to have been inaccurate, the alteration shall have effect from the day on which the list became inaccurate.

Where a proposal is made citing a VT/LT decision and an alteration is appropriate, or VO alters list following tribunal decision, ED is the day the list became inaccurate.

(13) Subject to paragraph (14), where an alteration is made to correct an inaccuracy in a list which arose in the course of making an alteration in connection with any of the matters mentioned in foregoing paragraphs of this regulation then -

(a) where the alteration is made in pursuance of a proposal, it shall have effect as follows –

(i) if the proposal is served on the valuation officer within 6 months of the date of the previous alteration, from the day on which the previous alteration fell to have effect;

(ii) if the proposal is served on the valuation officer after 6 months from that date but on or before 30 June 2002, from the date on which the previous alteration fell to have effect or 1 April 2001 whichever is the later;

(iii) if the proposal is served on the valuation officer after 6 months from that date and after 30 June 2002, from the date on which the previous alteration fell to have effect or the first day of the financial year in which the proposal is served, whichever is the later; or

(b) where the alteration is not made in pursuance of a proposal, the alteration shall have effect from the date on which the previous alteration fell to have effect or from the first day in the financial year in which the correcting alteration is made, whichever is the later.

ED will be –

(i) IPP within 6 months of VO alteration - the ED of the original alteration. This is the existing situation.

(ii) IPP over 6 months but before 30.6.2002 - ED will be the later of the date of the previous alteration, or 1 April 2001.

This provides a window of opportunity up to 30 June 2002 in which “late” proposals (ie. those already over the 6 months limit) in respect of existing VO alterations can be made and achieve a 1.4.2001 ED.

(iii) IPP made more than 6 months after the VO alteration and after 30.6.2002 - the ED of the previous alteration or the first day of the financial year in which the proposal is made if that is later.

Regulation

Comment

 

(b) VO alterations correcting previous inaccuracies – ED is same as ED of previous alteration or, if later, start of financial year in which alteration is made.

(13A) Subject to paragraph (14), an alteration made to correct an inaccuracy in a list (other than an alteration which falls to take effect as provided in the foregoing provisions of this regulation) shall have effect from the day on which the list became inaccurate.

Introduced by SI 2002/498
Replicates Reg 13(8).

(14) An alteration made to correct an inaccuracy (other than one which has arisen by reason of an error or default on the part of a ratepayer) -

(a) in the list on the day it was compiled, or

(b) which arose in the course of making a previous alteration in connection with the matters mentioned in the foregoing paragraphs of this regulation
which increases the rateable value shown in the list for the hereditament to which the inaccuracy relates shall have effect from the day on which the alteration is made.

Corrections of inaccuracies in lists which increase the RV are limited in the ED to the day the list is altered.

(NB: action may also required under Reg 27A of transitional scheme for 2000 - see RM2:9).

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