guidance notes for completion of vo7012 2000

Business Rates > Guidance Notes for completion of VO7012 (2000)

Guidance notes on completing form VO 7012 (2000): Proposal to alter a 2000 Rating List

PLEASE NOTE: Since 1 April 2005 it is only possible to make a proposal (appeal) against a 2000 rating list entry in very limited circumstances and it is recommended that you speak to your local valuation office if you are considering making a 2000 list proposal.

Some of the information below is no longer applicable for new proposals, but has been retained on this site for information in connection with previously submitted proposals.

An appeal may be made against a rating list entry by making a proposal to alter a rating list. The reasons or grounds of a proposal, and the information to be included are specified by law. There is no form specified for making a proposal but the Valuation Office Agency form VO 7012 (2000) is designed so that, if fully completed, all the legal requirements should be met.

It is important that you enter sufficient information about the property(ies) and the existing rating list entry(ies) to which the proposal relates to enable the valuation officer to identify them correctly. If you do not answer all sections fully your proposal may not be valid.

Where your Proposal relates to more than one property/entry please use the form for one of the properties and record details for the remaining property(ies) or entry(ies) on a separate sheet of paper which you should then attach to the Proposal form.

If you have any queries about completing the form, or you have any other enquiries you wish to make, please telephone your local Valuation Office and a member of our staff will be pleased to help you. Further details about the rating list and the rating system are also available in a separate leaflet which can be obtained from any Valuation Office.

Who may make a proposal: Effectively this right is limited to the owner or the occupier of the property concerned at the date the proposal is made. Additionally, former ratepayers of the property who wish to challenge an alteration made to a rating list by the valuation officer for a period when they were the ratepayer, and in certain circumstances the billing authority, may also make a proposal.

Time limits for making a proposal: Generally a proposal will only have effect from the start of the year beginning with the 1^st April in which it is made. The valuation officer had to receive any proposals seeking to alter the original 1^st April 2000 entry by 30^th September 2000 for them to have effect back to 1^st April 2000. If the proposal was made between 1^st October 2000 and 31^st March 2001, any alteration cannot have effect any earlier than 1^st October 2000. The general right to make a proposal expired on 31 March 2005. It is now only possible to make a proposal where the valuation officer has altered the list and you believe that the rateable value or the effective date of the altered entry is incorrect. Such a proposal must be made within six months of the date the valuation officer altered the list.

You may make a proposal because of a change to the property or locality (a material change of circumstances). It is important to remember that any rating list alteration may only reflect the circumstances that exist on the day the proposal is served on (delivered to) the valuation officer. For example, if you make a proposal in respect of major road works and the works have ended by the time the valuation officer receives the proposal, no change in the assessment can be made for any disruption caused whilst the works were taking place. Therefore any proposal should be made as soon as possible after the material change has occurred or work started.

A proposal challenging an alteration of a rating list by the valuation officer may be made at any time up to 30th September 2005. If such a proposal is made between 1st April and 30th June 2002 or within six months of the list alteration it will take effect from the date of the earlier alteration or 1st April 2001, whichevr is the later. If it is made after 30th June 2002 and more than six months after the alteration, it will be limited to 1st April in the year the proposal is made.

Service of proposals : You must serve (deliver) a proposal to the valuation officer responsible for the rating list that contains, or will contain if new, the property to which your proposal relates. You may do this by delivering it to the valuation officer at the office address, by post or by hand. Alternatively you may serve the proposal by fax or e-mail at the valuation officer's fax number or e-mail address specified for service. You can obtain further information from any local valuation office (in the telephone directory under "Valuation Office") or on this site.

If you have any queries about completing the form or there are any other enquiries you wish to make about your rating list entry, please contact your local Valuation Office and a member of staff will be pleased to help you. Further details about the rating list and the rating system are available in a separate leaflet which can be obtained from any Valuation Office

PLEASE NOTE that all rateable values are based on the yearly rent at which the property might reasonably have been let on 1 April 1998. Any general changes in the rental market since then, either upward or downward will not affect its rateable value.

The Valuation Office Agency is committed to providing a high quality service to everyone it deals with. The standards of service you can expect are set out in the Agency's Charter. You can get a free copy from any Valuation Office.

PART A - DETAILS OF THE PROPERTY/RATING ASSESSMENT

1	Enter the full address of the property as shown in the rating list or the address which you consider should be shown if you are proposing a new entry (see box 12). If the existing rating list address is incorrect please also show here the correct full postal address (or use Section 14 of Part C of the form if there is insufficient space).
2	Enter the description of the property (e.g. "Shop and premises"). This is shown in column 2 of the rating list and on a "Notice of Alteration" issued by the Valuation Officer. It may also be shown on your rates bill
3	Enter the name of the present occupier of the property shown at 1 on the form.
4	The full postal address of the occupier of the property should be provided here if it is different from that shown at 1 on the form. Otherwise enter "as 1".
5	Enter the rateable value of the relevant assessment you disagree with. The rateable value is shown in column 5 of the rating list and on a "Notice of Alteration" issued by the Valuation Officer. It is also shown on your rates bill.
6	The effective date is the date from which a new or altered liability to rate payment starts. Enter the date shown in the rating list or a "Notice of Alteration" issued by the Valuation Officer. If the proposal relates to the original entry shown in a rating list this will be "1-4-00". If you disagree with the effective date shown in the rating list or "Notice of List Alteration", indicate this in part B of the form.
7	If the property is occupied by the owner please tick the box "Owner/Occupier". If not, enter the name of the owner of the property in the space provided.
8	The full postal address of the owner should be entered if it is different from that shown for 1 and 4. Otherwise enter "as 1" or "as 4" as appropriate
9	Please enter the name of the billing authority which collects rates on the property.
10	Enter the reference number of the assessment (if known). This is shown in column 1 of the rating list and on a "Notice of Alteration" issued by the Valuation Officer. It may also be shown on your rates bill.
PART B - DETAILS OF THE PROPOSED LIST ALTERATION This part of the Proposal form should be used to record the nature of the change to a rating list that you are proposing. Please complete Section 11 if your Proposal relates to an existing rating list entry or Section 12 if it is to include a new entry (that is one not currently shown in a rating list).

11	The series of tick boxes A to F identify many of the most commonly made alterations. The additional box G allows for any "other change" to be recorded. Tick only one of the boxes A - G. In order to ensure that the proposal meets minimum validity requirements you must also complete the additional boxes in the same row. If you tick G it is necessary to specify exactly what change you propose. The date from which you consider the proposed change should take effect should also be entered in the space provided. Complete F if you are only disputing the effective date of an alteration that the Valuation Officer has made to a rating list. If you are proposing an increase or reduction in rateable value in addition to ticking the relevant box (A or B), you should also show the amount of rateable value you consider appropriate. We have given the following examples are given to help you complete this part of the form. Example 1 If you consider that the rateable value shown in the rating list on 1st April 2000 is excessive you should tick box B, include the value you think is correct in the next box, and insert 01-04-00 in the last box in the row. Example 2 If you are appealing because there has been a "material change of circumstances" (i.e. a physical change to the property or the locality) you will need to indicate its effect upon the rateable value (by ticking either box A or B) and also enter, in the adjoining "with effect from" box the date on which you believe the change occurred; (e.g. 10 May 2000 should be entered as 10-05-00) Example 3 If you consider that the property is no longer rateable (e.g. a shop has stopped trading and has been converted to wholly domestic use), tick box C and show in the adjoining box the date you believe the change of use occurred. If you are seeking to make more than one alteration to a rating list, such as where each proposed alteration relates to different events in time, please use a separate Proposal form for each event. For example, if you are (a) disputing a rating list alteration made by the Valuation Officer on 1 May 2000 (to increase the rateable value) and (b) seeking a reduction on the grounds of a"material change of circumstances" that occurred on 10 June 2000, use separate Proposal forms for each proposed alteration to a List.
12	Complete this section only if your proposal is to show a new entry in the rating list for the property identified in Part A.

PART C - GROUNDS FOR YOUR PROPOSED ALTERATION
13	Please select ONE statement. This is the one that you consider best describes why you are proposing the alteration shown in Part B and then tick the box adjoining. Tick only ONE of the boxes lettered A to L and supply such additional information as necessary in the space provided - the following notes are provided to help you select the appropriate box to tick; Box A if you think the rateable value(s) in a rating list following the 2000 revaluation is (are) inaccurate. Box B if you dispute the accuracy of a rating list alteration made by the Valuation Officer. Please also enter the date the alteration was made. NB this date is shown in the relevant "Schedule of Alterations" (held with a rating list at the billing authority offices) and in the corresponding "Notice of Alteration" issued by the Valuation Officer. If you disagree with the effective date of the alteration please ensure that the date which you consider appropriate has been entered in Part B, Section 11. Box C if you are not disputing the accuracy of an assessment made by the Valuation Officer but disagree with its effective date and wish to replace it with the one you have shown at Part B, Section 11 F. Please also enter the date the alteration was made by the Valuation Officer. Box D if you believe the rateable value is inaccurate because there has been a material change of circumstances (i.e. a physical change to the property or the locality). You should enter the date the change of circumstances occurred in the space provided. (NB you should also have indicated your view of the effect of the change on the rateable value in Section 11 of PART B). Box E if you think the entry in a rating list should be deleted because the property has been demolished or no longer exists. Box F if you believe the assessment should be deleted from a rating list because, perhaps the property is now used wholly for residential purposes or is exempt from rating (e.g. it is now an agricultural building). Box G if you think an entry in a rating list should be deleted for a reason other than 13E or 13F. (e.g. an entry appears in the wrong list as a result of a local authority boundary change). Box H if the property is currently shown in a rating list as a single assessment and you consider that it should be shown as two or more assessments (i.e. it is occupied as two or more separate parts). Box I if you consider that two or more existing assessments should be combined into a single assessment (i.e. all the property is in the same occupation), or forms two or more different assessments in a rating list . Box J if your proposal is to include in a rating list a property that is currently not shown in that list. Box K if you believe the entry shown in a rating list is wrong in the light of a tribunal or court decision relating to another property. You should enter the date of the decision, name of the tribunal/court and the address of the property to which the decision relates. You must also provide your reasons for believing that the decision is relevant to the list entry to which your proposal relates (i.e. the property identified in Part A) and why, in the light of the decision, you consider the list entry to which the proposal relates is inaccurate. Box L if you consider that the address, description or any other statement required by law to be shown in a rating list about the property is wrong or has been omitted.
14	Use this section to provide your detailed reason(s) for believing a rating list to be inaccurate if you have ticked any of the boxes 13A or D to K e.g. For box D, the reason might be that part of the property has been demolished, or that a newly built property has been occupied by a competitor and as a consequence there has been a change in the rental value of the property identified in Part A. For box K, the reason might be that a tribunal altered the assessment of a very similar property in the vicinity, and the reasons for the tribunal to have done so are equally applicable to the property identified in Part A. Completing this part of the form will help communication between yourself, the Valuation Officer and any other parties who might be involved in your Proposal. We recommend therefore that you complete this part as fully as possible.

PART D- DETAILS OF THE PERSON COMPLETING THIS PROPOSAL
15	Tick the box which indicates the capacity in which the Proposal is being made, i.e. that which most accurately describes your involvement. Please tick one box only. If you select "Other Capacity" please explain the nature of the capacity in which you have signed the form.
16	Please enter your name in capital letters. Your normal signature should be entered beneath and the form should be dated.
17	Please enter the full postal address to which correspondence should be sent. However if this address has already been entered in full in Part A, please enter "as at box 1" or "4" or "8", whichever is appropriate.
18	Please enter the telephone number at which you can normally be contacted during the day.
19	Please enter your fax number if you have one
20	Complete this section with the reference (if any) that you would like quoted in all future correspondence.
21	Please enter your e-mail address if you have one.

PLEASE ENSURE THAT ALL APPROPRIATE SECTIONS HAVE BEEN COMPLETED BEFORE SIGNING THE FORM