Rating manual - Volume 2 - Section 4 - Appendix 3: Effective dates - 2005 and later lists [following Regulation 14 of SI 2005 No 659 (England) and WSI 2005 No 758 (Wales)] and SI 2009 No 2268 after 1st October 2009

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Regulation 14 of The Non Domestic Rating(Alteration of Lists and Appeals) (Wales) Regulations WSI 2005 No 758 and after 1st October 2009 Regulation 14 of The Non Domestic Rating(Alteration of Lists and Appeals)(England) Regulations SI 2009 No 2268
Effective Dates - 2010 and later lists - Reg 14 Subject to Regulation 38 of the Valuation Tribunal for England (Council Tax and Rating Appeals)(Procedure) Regulations 2009, this regulation has effect in relation to a list compiled on or after 1st April 2010.

Circumstances of alteration

Effective Date

Correction of compiled list entry resulting in a reduction

1 April 2010

Correction of compiled list entry resulting in an increase

Date list is altered

Alteration due to material change of circumstances (MCC)

Date of event (1)

Split, merger or reconstitution

Date of event

Deletion

Date of event

Correction of earlier list alteration resulting in a reduction

Date applicable to earlier alteration

Correction of earlier list alteration resulting in an increase

Date list is altered

Correction in consequence of a VT/LT/Higher Court decision in respect of another hereditament

Date of Event

Correction of effective date of earlier alteration

Correct date applicable to earlier alteration (2)

Correcting the effective date of a new entry

Date of Event (3)

New entry without Completion Notice

Date of Event

New entry where Completion Notice is served

Date specified in the Notice or agreed or determined on appeal against the Completion Notice

Alteration due to all or part becoming or ceasing to be domestic or exempt since 1 April 2010

Date of event

Alteration of only the address, description or other item required to be shown in the rating list

Date of event

Notes

  • Subject to further intervening MCC’s – all MCC’s existing on the day the proposal is served must be reflected with effect from the date of the latest MCC.
  • Where the adoption of the correct effective date would result in the RV being increased from a date earlier than the original alteration, the list cannot be altered as this is effectively an increase arising from the correction of an earlier alteration
  • Correcting the effective date of a new entry to the list, should always be to the ‘day of event’.

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