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1. Summary Valuations – multiple occupiers
At the previous meeting consideration had been given to a statement that VOA would undertake to provide summary valuations for multiple occupiers to one address. VOA reported that due to IT limitations the facility was to be restricted to a smaller number than originally envisaged.
2. Chargeable Amounts Amendment Regulations
These Regulations had been laid. The only outstanding issue concerned ‘historics’ in respect of which ODPM had confirmed its intention to amend the Appeals Regulations to allow a limited ground for an appeal where a proposal had been withdrawn in respect of an appeal that had been rendered ‘historic.
3. Appeals Regulations
Professional Bodies had suggested that a small working group comprising representatives of Professional Bodies, VOA and ODPM be set up to take forward changes to the regulations that would satisfactorily resolve unintended problems that have occurred in the 2000 list relating to matters such as historics and minor list alterations. The group should also consider whether there was a need for any ‘structural’ changes to be made for 2005.
4. Sale of VOA Data
Professional Bodies advised of difficulties obtaining information on the sale of summary valuations in connection with the 2005 Rating List. VOA agreed to take this matter forward.
5. Modernisation/Revaluation 2005
5.1 Update on timetable
All valuations have been completed and sent
to ODPM & WAG.
5.2 Summary Valuations
The production for the initial issue of summary
valuations in hard copy form will be undertaken by a third party on behalf
of the VOA and delivered, beginning on 4 October, over a four week period.
The vast majority of bulk class property (offices, shops, industrial property)
will receive hard copies of their summary valuations. Most valuations within
these classes will also be published on the Internet, although some would be
withheld as the result of genuine security or commercial sensitivity concerns
raised by the ratepayer.
Where the summary valuations are being published on the Internet, these will be available on 1 October on the VOA website, together with details of Valuation Schemes.
At present VOA is working up a definitive list of which ratepayers would receive a hard copy valuation, and which of those valuations would also be available to view on the Internet.
5.3 Issuing summary valuations
Decisions have
been taken regarding the order in which Summary Valuations would be issued
over the 4 weeks from 4 October – Shops (weeks 1 and 2) Offices and
MOs (week 3) and Industrials and the rest (week 4).
The SV will be accompanied by a letter and leaflet which have now been finalised. The SV will have the VOA logo and endorsement on it. Any changes to the Draft or Compiled lists will be notified to the ratepayer and accompanied by a revised SV (as appropriate).
5.4 Response to summary valuations
The VOA hope that the summary
valuation will demonstrate to ratepayers (and their agents) that their
assessment is “right first time”, but the VOA is gearing up to
deal with anticipated enquiries.
Ratepayers (and agents) will be encouraged to make contact immediately where there is a factual error (e.g. if the valuation includes accommodation no longer occupied by the ratepayer) and the Agency will try to deal with such enquiries quickly. However, if the matter relates to minor disagreements about the value attributed to the property, or parts of the property, it will probably have to be deferred and dealt with later. The Agency is very anxious to deal with as many enquiries as possible and negate the need for subsequent appeals.
VOA is working on developments to allow much easier searching of the Rating Lists on the Internet to locate summary valuations, for example, via the appropriate reference number.
6. Forms of Return
6.1 Protocols for the issue and completion of FORs and issue of penalty notices.
Professional Bodies complained of inconsistency of approach encountered with regards to the issue of penalty notices. Different procedures are being adopted in different locations.
Professional Bodies felt that delays in getting FORs to Head Offices could account for some failures to comply with time limits and asked whether it might be possible to have forms delivered direct to head offices rather than the hereditament. VOA agreed to give this matter some consideration.
6.2 MERI
Concern was expressed by the Professional Bodies at the
operation of the Civil Procedure in relation to MERI. It was alleged that
penalties had been imposed for rent returns where MERIs had been supplied
when it had
been agreed that “MERI” should have been written in red on
these forms but where this had not been done. It has been realised that
a number
of MERIs submitted had poor addressing etc and have not been identified
with the properties. Unfortunately these have not been returned to the
supplier
leaving the agent thinking a MERI had been made but the GVO/GMIU unaware
of this. Revised advice on remission of the penalty in this circumstance
is being
prepared.
In addition concern was expressed that MERI had been withdrawn without any consultation. The reason for the withdrawal was due to IT problems experienced following the move to browser in April 2004. Information received was not finding its way onto the database though acknowledged as received. EDS are currently working on a fix for this and MERI will be reintroduced as soon as possible.
7. Programming
The VOA is currently working on this year’s review, which would look to firm up 2005/6 and provide an indicative year 2006/07.
8. Town Committees - Retail
BRC will no longer run town Committees and the Rating Surveyors Association have agreed to take this on. Broadly speaking RSA will replicate previous BRC coverage but will incorporate some changes .
9. Rating Cases of Interest
9.1 R (on the application of Bennett) v Copeland Borough Council Court of Appeal
The
Court of Appeal has held that a house in which the owner has never lived
cannot constitute his "sole or main residence" for council tax
purposes, even if he has no other fixed address.
Three Lord Justices overturned a High Court decision that the "nomad" was
required to pay council tax on his Cumbrian property to Copeland Borough
Council.
This case may be helpful in relation to the meaning of "sole or main residence" within
the meaning of section 6(2)(a) of the Local Government Finance Act 1992.
9.2 M6 Toll road
Midlands Expressway Limited has been given permission by the High Court to apply for Judicial Review of their assessment.
9.3 New Trend Chalet Park, St Leonards Skegness – Oades v Eke (VO)
The Lands Tribunal decision has now been received.
The ratepayer sought a single assessment under Regulation 3 of the Non-Domestic Rating (Caravan Sites) Regulations 1990 whereas the VO considered each of the 123 chalets should be separately assessed.
The Tribunal determined that the chalets on this site were not caravans, as defined in the relevant legislation and that the construction of the chalets was such that they were not designed, or intended, to be moved once in situ. Further, it held that the chalets were not capable of being moved without causing them severe damage. Their location in long rows on the park with little space between them made access for cranage impractical.
A merger of assessments was therefore inappropriate at New Trend Chalet Park and the existing separate non-domestic assessments or Council Tax bandings were upheld. The ratepayer’s appeal was dismissed.
9.4 St Albans Cathedral Shop and Refectory.
The Valuation Tribunal
heard this appeal by the Dean and Chapter on 11 March. The ratepayer’s argument related to mis-identification of the hereditament by the VO, inconsistency in the treatment of shops and cafés
in religious premises and religious exemption arguments based upon para
11(1)(b), namely that the refectory was in the nature of a Church Hall.
The Hertfordshire Valuation Tribunal recently gave their decision in this case. They found that both the refectory and gift shop were not entitled to religious exemption under paragraph 11 Sch 5 LGFA 1988 but because the hereditament had been mis-identified (the VO had entered the refectory and gift shop as one hereditament rather than two separate hereditaments) they ordered that both hereditaments be deleted from the Rating List.
10. Council Tax
10.1 Data Collection
The data capture of certain property attributes from Agency hardcopy records continues and, as at 31 May 2004, some 11.8 million records have been input into the database. The task is on target to be completed by 31 March 2005.
10.2 Automated Valuation Model
AVM has seen significant activity over the past few months and the Agency has been undertaking a number of experiments to help assess the effectiveness of the developed computer models.
10.3 Appeals & Maintenance
The Agency has undertaken
a business investigation into how it may wish to deal with Council Taxpayers
after the issue of draft valuation list notices in September 2006. The investigation
included visits to several private and public sector organisations and a
report has been supplied to the Programme Board and will be discussed by
the Agency’s
Management Board in June 2004.
11. Customer Services
Recent surveys of unrepresented taxpayers and ratepayers have shown 84.5 % satisfaction in respect of council tax and 78% in respect of rating. Whilst those who responded commented favourably upon VOA punctuality, expertise and clarity of correspondence in both disciplines concerns were expressed about timeliness in dealing with appeals.
12. Date Of Next Meeting
The next meeting will be held on Thursday 23 September 2004
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