| ADDRESS |
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The assessment's postal address. |
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| AGENT |
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An agent employed to act on behalf of the maker of the proposal. |
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| ANTECEDENT VALUATION DATE |
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A date specified by law as the valuation date for all hereditaments included in a rating list. For the 2005 rating lists the date is 1 April 2003. Changes in value after this date that are solely due to economic factors are not reflected in rateable values. |
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| APPEAL
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An appeal to a valuation tribunal by the maker of a proposal. If a proposal has not been withdrawn, or agreed with the valuation officer, within 3 months of being made, the valuation officer is deemed to disagree with the proposal and by law (s)he must refer the matter to the valuation tribunal.
Appeals are listed for hearing by the clerk to the valuation tribunal and this usually takes place after the proposal discussion period set aside in the Valuation Office programming system. In practice many proposals may not have been discussed by the valuation officer and the proposer within 3 months, but an appeal is automatically made. |
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| AS AT DATE
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The date that the total rateable value of all assessments in that Billing authority catchment area was calculated |
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| ASSESSMENT
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An entry in the rating list. |
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| ASSESSMENT STATUS
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This shows the assessment is 'current' or 'historic'. The current entry is the one that the business rates will be based on . Should this ever change, a new current entry will be created and the present entry will become ‘historic’ |
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| BA |
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Billing Authority. |
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| BILLING AUTHORITY
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The local authority for the area in which the hereditament is situated. This is who you are ultimately liable to pay rates to. The Valuation Office has nothing to do with the calculation of actual rates payable. |
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| BILLING AUTHORITY CODE
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A unique reference number for each Billing Authority |
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| BILLING AUTHORITY REFERENCE NUMBER |
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BA references are unique to the BA but can appear in more than one BA. A unique reference number used to identify an individual entry in the rating list. |
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| COMPILED LIST |
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The rating list as it is when first published on 1 April. It is valid for 5 years. |
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| COMPOSITE FLAG |
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This indicates whether the assessment relates to a composite hereditament. A composite hereditament includes both non-domestic property (which may be subject to non-domestic rates) and domestic property (which is not subject to non-domestic rates, but may be subject to Council Tax). |
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| DESCRIPTION
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This is a brief description of the subject property. The description may include the term ‘ and premises ’. This is a Valuation Office convention intended to describe parts of a property not adequately covered by the main description that precedes it. It does not necessarily imply that this property has additional premises. |
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| DRAFT LIST
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An advance version of the list containing the rateable values applicable with effect from the 1 April of the following year. |
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| EFFECTIVE DATE
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The date that the RV is effective from and from which liability will be calculated by the billing authority. |
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| GROUNDS (OF APPEAL)
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The grounds of the appeal
| 01 |
The proposal disputes the accuracy of Rateable Value in the Compiled Rating List |
| 02 |
The proposal disputes the Rateable Value changed in the Rating List by the valuation officer |
| 03 |
The proposal disputes Effective Date of an alteration by the valuation officer |
| 04 |
The proposal disputes RV because of a Material Change of Circumstances |
| 05 |
The proposal requests the deletion of the assessment shown in the Rating List |
| 06 |
The proposal requests the deletion of the assessment as the property is now domestic or exempt |
| 07 |
The proposal requests the deletion of the assessment for another reason |
| 08 |
The proposal requests the property should be shown as more than one assessment |
| 09 |
The proposal requests that two or more assessments should be shown as one or more different hereditaments |
| 10 |
The proposal requests the inclusion of a new assessment entry in the List |
| 11 |
A challenge following a Valuation Tribunal/ Lands Tribunal /High Court decision on another property |
| 12 |
A proposal following an incorrect statement or omission of a statement in the Rating list |
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| HEREDITAMENT
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A separate unit of rateable occupation. |
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| IRL
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Internet Rating List. |
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| LIST ALTERATION DATE
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This is the actual date that the VOA updated the valuation list to accommodate any changes to the property and/or assessment. |
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| MAKER
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The maker of the proposal. |
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| NDR
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Non Domestic Rating. |
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| OTHER ADDITIONS
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Parts of a hereditament not shown as part of the main survey details, such as land. |
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| PDESC
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Property Description – this is an alphanumeric code that signifies a property’s use. |
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| POA
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Programming of Appeals – a timetable indicating when an appeal against a rating list entry will be dealt with. |
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| PROPOSAL
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A document served on a valuation officer by an interested person proposing an alteration to a rating list. The requirements and entitlement to make a proposal are set out in law. If the valuation officer does not agree with the proposed alteration it becomes an appeal to the Valuation Tribunal. |
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| PROPOSAL FLAG
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Indicates if a proposal (s) have been made against the assessment. |
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| RV
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Rateable Value. This represents the annual rent at which a property might reasonably be expected to be let had it been on the market at the antecedent valuation date. In this notional rent it is assumed that the landlord lets the property in a reasonable state of repair and that the tenant is responsible for all repairs, insurance and the payment of rates. |
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| SCAT CODE
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Special Category Code – this is used by the Valuation Office to indicate a property’s use. It is more narrowly defined than PDESC. |
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| SETTLEMENT
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This shows how an appeal has been settled.
The possible options are:
| AGREED |
| CONFIRMED BY VALUATION TRIBUNAL |
| DISMISSED BY VALUATION TRIBUNAL |
| WELL FOUNDED |
| DECISION BY LANDS TRIBUNAL |
| CONFIRMED BY LANDS TRIBUNAL |
| DECISION BY VALUATION TRIBUNAL |
| WITHDRAWN |
| DISMISSED BY LANDS TRIBUNAL |
| WITHDRAWN BY LANDS TRIBUNAL |
| CONSENT ORDER (AGREED) |
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| SETTLEMENT FLAG
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Indicates how the last proposal was settled |
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| SPROG
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Sub Programme – linked with programming of appeals – a sub programme will contain a number of appeals which are normally dealt with at the same time. |
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| START DATE
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This is the date by which the Valuation Officer will contact the maker of the appeal in order to settle the appeal. |
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| SUB PROGRAMME
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When an appeal is registered by the Valuation Office, it is allocated to a sub programme. This programme will contain a number of appeals which are normally dealt with at the same time. This column list the Sub Programme reference number |
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| SUMMARY VALUATION
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A break down of how a valuation is made up – some assessments will not have their summary valuations published on the internet because of security or confidentiality issues or for technical reasons. |
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| SURVEY
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The physical description of a hereditament, comprising details of the construction, the calculated areas (commonly shown as separate lines for each part of the property) and other matters affecting the value such as the presence of heating, air-conditioning, plant and machinery etc. |
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| SV
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Summary Valuation. |
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| TARGET DATE |
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This is the date by which the appeal must have been setteled. If it is not settled by this date, it will proceed to a hearing before the local Valuation Tribunal. |
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| TOTAL RATEABLE VALUE |
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The total of all rateable values within that Billing Authorities catchment area. |
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| VALUATION OFFICE AGENCY
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An executive agency of HM Revenue and Customs. |
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| VALUATION OFFICER
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A valuation officer compiles and maintains a Rating List for a billing authority under a statutory duty imposed by the Local Government Finance Act 1988. There are 23 group valuation officers, with a supporting network of offices throughout England and Wales. |
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| VALUATION SCHEME
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A valuation scheme indicates the value the VO considers appropriate for the accommodation, car parking, and other aspects of a property that make up individual valuations. |
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| VALUATION TRIBUNAL
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There are 56 Valuation Tribunals (VT’s) in England funded by the Office of the Deputy Prime Minister (ODPM) and 4 in Wales funded by the National Assembly. Each is an independent organisation that deals with appeals about Non-Domestic Rates and Council Tax. VT’s are independent of the valuation officer and the billing authority.
Members of the VT’s are local people who are volunteers, and although they are not professionally qualified, they have received formal training and are experienced at hearing appeals. Usually three members will hear an appeal, although two can if all parties agree. The Clerk, who is an employee of the VT Service, advises on procedure and points of law. |
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| VO
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Valuation officer. |
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| VO CASE REFERENCE
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The is the Valuation Offices unique reference number. You should quote this number when contacting the Valuation Office about a particular appeal. |
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| WELSH/ENGLISH FLAG
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Click on the flag to change between the English and Welsh language. |
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