Meeting – 17 March
2004
SUMMARY OF MINUTES
1. Sale Of VOA Data
VOA provided the meeting with details of data fields available
for sale.
2. R2005 Appeals Regulations
Professional Bodies have met with ODPM where the complexities
regarding Chargeable Amounts Regulations and associated technical
issues were raised.
Professional Bodies suggested that a similar forum should be set
up to take forward recommended changes to the R2005 appeals regulations.
3. Chargeable Amounts Amendment Regulations
In a recent communication with ODPM there was an expectation
that subject to a few “minor tweaks” these Regulations
would be in place with effect from 1 April 2004.
4. Historics
VOA have met with ODPM who now have an appreciation of the difficulties
surrounding historics.
ODPM are keen that any amendments to the Regulations be made in
a structured way with a tightly defined right to appeal, applicable
only to hereditaments where appeals were withdrawn after the VO
had amended the compiled list entry.
5. Modernisation/Revaluation 2005
5.1 Valuation Progress
The ODPM target for delivery of 75 % of valuations by 31 January
2004 was achieved. Data has been passed to Frontier Economics to
commence transitional Relief modeling for ODPM.
The 2nd download to ODPM and WAG is due on 9 March 2004 when 85%
of all valuations should be complete
5.2 Summary Valuations
Bulk issue in hard copy will commence over a 6-week period from
1st October 2004. Internet publication excludes those summary valuations
valued using receipts, trade information or those that are security/commercially
sensitive.
CEO is endeavoring to identify multiple occupiers and BA billing
address details in order to send SV for the ratepayers with a large
number of properties to one address and to improve delivery of
the remainder. Should this facility become available then agents
would wish to avail themselves of it and guidance was sought on
the format in which such requests should be made. It was agreed
that a definitive view be sought from IT section on the format
requirements and a statement to the effect that this will be delivered
be sought from Director Modernisation.
5.3 Civil Penalty
VOA advised that due to limited resources there would be a targeted
issue of FORs that will be pursued to penalty as necessary. Professional
Bodies urged that this be communicated to the wider rating profession
etc by means of a press release in Property Week.
6. Transitional Relief Regulations 2005
A separate report is being compiled to take forward the technical
issues of transition. A meeting was held with ODPM and representatives
from the Professional Bodies on 30 March 2004. Michael Pearce attended
on behalf of VOA.
7. Appeals and Material Day Regulations
7.1 Appeals Regulations
Professional Bodies urged a joint approach to ODPM with regards
to 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. Also sought
was consideration as to the possibility for regulatory change for
programming and the timing of appeals and the consolidation of
Appeals Regulations and Material Day Regulations.
Professional Bodies suggested that a small working group comprising
representatives of Professional Bodies, VOA and ODPM should be
set up to take this matter forward. It was agreed that Blake Penfold
would write to Nic Suggitt suggesting the establishment of such
a forum.
VOA will approach ODPM and WAG with a view to seeking clarification
that such a joint approach was required.
7.2 Material Day Regulations
The merits of combined Appeals and Material Day regulations and
a regulatory change whereby the material day of any alteration
will also be the effective date were considered.
Professional Bodies will formally write to ODPM along these lines
and seek a suggested timetable of events.
8. Invalidity
Professional Bodies commented upon recent instances where proposals
made with two codes of grounds had been rejected as invalid by
two of the Group Offices. VOA agreed to look into this matter.
9. Programming
A review of 2004 is underway and the plan for Year 2005/6 is in
its early stages. It is intended that some 2005 appeals come into
programming with effect from November/December 2005.
The meeting then went on to briefly discuss some 4000-office “oversupply” appeals
served on the City Of London office on 17 March. A consortium of
agents within City of London had taken Counsel’s advice
on the precise wording of these and the resulting grounds for
the
appeals are substantially longer than the usual standard form
of words. This said the existing bulk appeals template has been
successfully
utilised and accepted by the VO.
10. Electronic Communication
ODPM feel that it would be worthwhile looking to achieving
full electronic Communication but are mindful of resource implications
and with this in mind it is intended that the system be designed
so that ”bolt on applications” can be added on when
resources and finances are available.
Professional Bodies stressed that by starting dialogue early the
benefits and
Savings achieved from electronic communication can be available
to all
interested parties. Provided the program of work was properly designed
it should be possible to roll out continual improvements and initiatives
thereafter.
11. Rating Cases of Interest
11.1
Barratclough (VO) - v - Tees & Hartlepool Port Authority
The President of the Lands Tribunal heard this case on 6th January
2004. The Tribunal’s decision was given on 15th January,
allowing the VO’s Appeal with costs. The Tribunal held that
the appeal hereditament, the HQ building of the Port Authority,
was not situated on the operational land of the undertaking and
accordingly did not form part of the Authority’s Dock hereditament.
11.2 Network Orange
Orange Court of Appeal case – unanimous decision in favour
of VO handed down on 17 February. Notional site rent addition
for public highway mast sites has been approved.
11.3 New Trend Chalet Park, St Leonards, Skegness
1995 and 2000 list appeals requesting a merger to a single hereditament
of 123 holiday chalets and associated buildings.
Most of the chalets are let on long leases and can only be occupied
for 8 months of the year and these are separately assessed for
Council Tax purposes. The others are separately assessed as non-domestic
hereditaments.
The ratepayer’s agent contends that all the chalets are
in fact caravans as defined in the relevant legislation and could
therefore be merged into a single assessment together with the
parts of the site in the occupation of the site operator in accordance
with The Non-Domestic Rating (Caravan Sites) Regulations 1990
(SI 673).
The decision is awaited.
11.4 Blue Bell Inn, Scunthorpe, North Lincolnshire
An appeal has been made to the Lands Tribunal against the 2000
list assessments on a JD Wetherspoon house, the Blue Bell Inn,
Scunthorpe. It is also understood 2 further appeals have been made
to the Lands Tribunal in respect of public houses occupied by Wetherspoon.
(Sir Nigel Gresley, Derbyshire and The Palladium, Llandudno).
The IR Solicitor has been instructed to represent the VO in respect
of the appeal on the Blue Bell Inn.
11.5 Easynet Telecommunications
Easynet Judicial Review Application was withdrawn on 12 February.
The oral permission hearing was set down for 13 February.
11.6 St Albans Cathedral Shop and Refectory.
Counsel has now advised upon this appeal and drafted the VO’s
skeleton case. The hearing was heard on 11 March, David Forsdick
acting for the VO. Peter Scrafton advised the Chapter.
11.7 Church of Jesus Christ of Latter Day Saints – Mormon
Temple Preston.
The Mormon Temple at Preston heard by Valuation Tribunal on
the 11 March. (The ratepayer’s originally contended that
the Temple was of nil rateable value as the Church would not
be prepared
to take a tenancy of the Temple, following Hoare (VO) - v -
National Trust CA. Moreover, the Agents argue that certain areas
are exempt under Paragraph 11 Sch 5 (Religious Exemption).
11.8 The National Trust, Hidcote Manor Gardens, Gloucestershire,
GL55 6LP
The National Trust, Snowshill Manor, Worcestershire, WR12 7JU
A response is still awaited from the National Trust to further
enquiries made. These seek clarification as to the relationship
between the National Trust and National Trust (Enterprises) Ltd,
so that a decision may be made as to whether or not there is more
than one occupation at historic properties open to the public.
12. Council Tax
VOA are unable as yet to give any feedback on calibration activity
and outputs on the AVM project since the team are still working
within the “proof of concept” stage. During the period
April – June 2004 it is intended that a presentation explaining
calibration activity etc will be provided to both Professional
Bodies and members of the Local Authority Liaison Group.
IRRV intend to publish a policy statement on Council Tax in July.
Professional Bodies will liase with VOA as appropriate.
13. Any other Business
13.1 Transitional Period Amendment Regulations
In order to protect ratepayer’s interests, agents were able
to register a request by 1 November 2003 on the understanding they
would then provide the necessary “circumstances” in
support of the request. VOA suggested any agent in this position
should be given to end of April 2004 to supply the data. After
that date the VOA would refuse to consider any Certificate.
14. Date Of Next Meeting
The next meeting will
be held on Thursday 17 June 2004
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