The Non-Domestic Rating (Alteration
of Lists and Appeals)(Amendment)(England) Regulations 2002 (SI 2002/498)
were laid in Parliament on 8 March and came into force on 1 April
2002. A copy of the regulations is available at www.local.dtlr.gov.uk/finance/busrats1.htm.
The regulations make the following changes :
They amend the current time limit of six months for a ratepayer
to appeal after a valuation officer has corrected an inaccuracy
in the rating list. The time limit was inconsistent with appeals
made on other grounds, which can be made at any time up to the next
revaluation. The regulations therefore allow appeals on these grounds
to be made until the next revaluation, or within six months of the
alteration, whichever is the later. They also allow a successful
appeal on these grounds to be backdated to either:
- the date of the original alteration, if the appeal is made within
six months of the original alteration, or,
- the date of the alteration or the first day of the year in which
the appeal is made if that is later, if the appeal is made more
than six months after the original alteration.
In recognition of the fact that it has not been possible to appeal
on these grounds in some cases for some time, the regulations also
allow appeals made by 30 June 2002, to be backdated to the later
of the date of the original alteration, or 1 April 2001.
They make clear that changes to the rating list to reflect a clerical
error, for example a mistake in the address of the property, should
be fully backdated.
They take account of the exception from rating of good quality combined
heat and power plant (CHP), which was implemented by the Valuation
for Rating (Plant and Machinery) (England) (Amendment) Regulations
2001 No 846 with effect from 1 April 2001.
These regulations make clear that appeals made on the grounds that
part of the hereditament qualifies for the CHP exception should
take effect from the date the plant met certain standards for combined
heat and power, irrespective of when the appeal was made. This will
allow such appeals made after 1 April 2002 to be backdated to the
date the plant met the CHP standard, as shown by certificates issued
by the Secretary of State for Environment Food and Rural Affairs,
or 1 April 2001 when the rating exception was first implemented,
whichever is the later.
They make it clear that where a property has been split into two
or more properties, or properties have been merged into a larger
one, the change can be fully backdated to the revaluation date of
1 April 2000, where the change occurred before the revaluation took
effect. The regulations are currently ambiguous on this point.
David Tretton
Director, Rating
April 2002
|
