The Non-Domestic Rating (Transitional Period) Regulations 1990

Proposals as to rateable values in old lists

16.—(1) This regulation applies to a relevant notice where at the time that it is issued in respect of a hereditament a proposal for the alteration of an old list insofar as concerns its rateable value has been made, that proposal would (if the list were altered pursuant to it) be relevant to the amount to be demanded under the notice in consequence of Schedule 7A or these Regulations, and either–

(a) every person who might object to the proposal has not objected but the period for making those objections has not passed, or

(b) any objection made with respect to the proposal is outstanding, that is to say–

(i) any such objection has not been withdrawn,

(ii) no alteration has been made under section 72 of the 1967 Act in consequence of the proposal, and

(iii) an appeal to a valuation and community charge tribunal in connection with the proposal, or an arbitration in connection with it, has not been finally determined.

(2) An appeal to a valuation and community charge tribunal is finally determined for the purposes of paragraph (1)(b)(iii) if–

(a) the tribunal has decided the appeal, and either the period within which an appeal may be made to the Lands Tribunal under section 77 of the 1967 Act(1) against that decision (“the relevant decision”) has expired without such an appeal being made, or each person who may so appeal has notified the other parties that he does not propose to do so, or

(b) the Lands Tribunal has determined any appeal made under section 77 of the 1967 Act in relation to the relevant decision.

(3) Where this regulation applies to a notice, any estimate or other calculation of the amount payable by way of non-domestic rates for the financial year (or part) to which the notice relates and which is made for the purposes of the notice may be made on the assumption or basis that the list will fall to be altered in accordance with the proposal.

(4) A relevant notice is a notice given under Parts II to IV of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989(2) (“the local lists Regulations”) or under regulations 4 to 9 of the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989(3) (“the central lists Regulations”).

(5) If a notice is issued to which this regulation applies and, upon any objection ceasing to be outstanding for the purposes of paragraph (1)(b), any assumption as to the proposal upon which the notice was issued is shown to be false, the liabilities of the ratepayer and of the charging authority or Secretary of State (as the case may be) shall be adjusted by the charging authority or Secretary of State requiring further payments, or making repayments, under the provisions of regulation 8, 9 or 24 of or paragraph 7 of Schedule 1 to the local lists Regulations, or regulation 8 or 9 of or paragraph 7 of the Schedule to the central lists Regulations, as the circumstances require.

(1)

Section 77 was amended by S.I. 1989/440, Schedule 2.

(2)

S.I. 1989/1058, amended by S.I. 1990/145.

(3)

S.I. 1989/2260.