The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1990

Explanatory Note

(This note is not part of the Regulations)

These Regulations concern the alteration of non-domestic rating lists (which come into force under the Local Government Finance Act 1988 on 1st April 1990) by valuation officers, proposals from other persons for such alterations, and for appeals to valuation and community charge tribunals where there is disagreement about an alteration between a valuation officer and another person making a proposal for the alteration of a list.

Part II deals with the time from which an alteration is to have effect (regulations 4 to 6), the manner in which a valuation officer notifies other persons of an alteration made by him (regulation 8), proposals for alterations by other persons (regulations 9 and 10) and the procedure following the making of such proposals (regulations 11 to 16).

Part III applies the provisions of Part II, modified as appropriate, to cross-country pipe-lines which are required to be shown on central rating lists.

Part IV makes provision for the alteration of central rating lists in relation to hereditaments the rateable values of which are specified in or determined under orders made by the Secretary of State under paragraph 3(2) of Schedule 6 to the 1988 Act.

Part V makes provision for the procedure in relation to appeals where there is disagreement about the alteration of rating lists, about the validity of proposals for their alteration, against completion notices under Schedule 4A to the 1988 Act and against amounts certified by the valuation officer under Schedule 7A (non-domestic rating in 1990-1995) to the 1988 Act.

Part Vl provides for the manner in which notices under the Regulations may be served, and for the retention of records by valuation officers and valuation and community charge tribunals (regulations 47 and 48). Regulation 49 prescribes the description of information to be supplied to valuation officers by charging authorities. Regulation 50 amends the Valuation and Community Charge Tribunals Regulations 1989 so that the valuation officer can be joined as a party to community charge appeals, and decisions in rating cases which bear on prior decisions in appeals relating to the standard community charge may be reviewed by the valuation and community charge tribunal concerned.