The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009

Circumstances in which proposals may be made

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4.—(1) The grounds for making a proposal are—

(a)the rateable value shown in the list for a hereditament was inaccurate on the day the list was compiled;

(b)the rateable value shown in the list for a hereditament is inaccurate by reason of a material change of circumstances which occurred on or after the day on which the list was compiled;

(c)the rateable value shown in the list for a hereditament is inaccurate by reason of an amendment to the classes of plant and machinery set out in the Schedule to the Valuation for Rating (Plant and Machinery) (England) Regulations 2000(1) which comes into force on or after the day on which the list was compiled;

(d)the rateable value shown in the list for a hereditament by reason of an alteration made by a VO is or has been inaccurate;

(e)the rateable value or any other information shown in the list for a hereditament is shown, by reason of a decision in relation to another hereditament of—

(i)the VTE,

(ii)a valuation tribunal, or

(iii)the Lands Tribunal, the Upper Tribunal or a court determining an appeal or application for review from the VTE, a valuation tribunal, the Lands Tribunal or the Upper Tribunal,

to be or to have been inaccurate;

(f)the day from which an alteration is shown in the list as having effect is wrong;

(g)a hereditament not shown in the list ought to be shown in that list;

(h)a hereditament shown in the list ought not to be shown in that list;

(i)the list should show that some part of a hereditament which is shown in the list is domestic property or is exempt from non-domestic rating but does not do so;

(j)the list should not show that some part of a hereditament which is shown in the list is domestic property or is exempt from non-domestic rating but does so;

(k)property which is shown in the list as more than one hereditament ought to be shown as one or more different hereditaments;

(l)property which is shown in the list as one hereditament ought to be shown as more than one hereditament;

(m)the address shown in the list for a hereditament is wrong;

(n)the description shown in the list for a hereditament is wrong; and

(o)any statement required to be made about the hereditament under section 42 of the Act has been omitted from the list.

(2) Subject to paragraph (3), a proposal may be made—

(a)by an IP who has reason to believe that one of the grounds set out in paragraph (1) exists;

(b)by a relevant authority which has reason to believe that a ground set out in any of sub-paragraphs (b), (e) and (g) to (j) of paragraph (1) exists; and

(c)by a person, other than an IP, who—

(i)has reason to believe that a ground set out in paragraph (1)(c), (d) or (f) exists, and

(ii)was an IP at any time during which the alteration or amendment in question had effect.

(3) No proposal may be made—

(a)by reference to more than one ground unless, for each ground relied on, the material day and the effective date are the same;

(b)by an IP, where—

(i)that person (or a person having a qualifying connection with that person), acting in the same capacity, has made a proposal to alter the same list in relation to the same hereditament on the same ground and arising from the same event;

(ii)a proposal to alter the list in relation to the same hereditament and arising from the same facts has been made by another person (excluding a person having a qualifying connection with the IP) and has been considered and determined by a valuation tribunal, the VTE, the Lands Tribunal or the Upper Tribunal;

(c)on the ground set out in paragraph (1)(d), to the extent that the alteration in question gives effect to the decision of a valuation tribunal, the VTE, the Lands Tribunal, the Upper Tribunal or a court determining an appeal or an application for a review in relation to the hereditament concerned.

(4) In paragraph (3)—

“effective date” means the day from which the alteration, if made, would have effect in pursuance of this Part;

“event” means the compilation of the list, a material change of circumstances or an alteration of the list by the VO; and

“material day”, in relation to a hereditament, means the day determined as regards that hereditament in accordance with rules prescribed by regulations under paragraph 2(6A) of Schedule 6 to the Act(2).

(1)

S.I. 2000/540, to which there are amendments not relevant to these Regulations.

(2)

Sub-paragraph (6A) was inserted by paragraph 38 of Schedule 5 to the Local Government and Housing Act 1989 (c.42) and substituted by paragraph 4 of Part 1 of Schedule 10 to the Local Government Finance Act 1992 (c.14).