The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2004

Certificates for changes in rateable value: 1st April 2005

15.—(1) —This regulation applies where the appropriate valuation officer is of the view (whether following a request from the ratepayer in relation to the hereditament in question or not) that the rateable value shown in the local or central list in relation to a hereditament for 1st April 2005 is inaccurate on any grounds other than solely on the grounds of a material change of circumstances which occurred on that day.

(2) Where this regulation applies the appropriate valuation officer shall certify—

(a) that this regulation applies; and

(b) the rateable value that should have been shown in the local or central list for the hereditament for 1st April 2005.

(3) Where the appropriate valuation officer has certified a rateable value in accordance with paragraph (2), the provisions of these Regulations shall have effect—

(a) where the appropriate valuation officer alters the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) or for that purpose combined with other purposes, in relation to the day from which the alteration has effect and any subsequent relevant day; and

(b) where the appropriate valuation officer has not altered the list for the purpose of correcting the inaccuracy mentioned in paragraph (1) and—

(i) a request by the ratepayer has been made before a certificate under paragraph (2) is issued, in relation to the day the certificate is requested and any subsequent relevant day,

(ii) a request by the ratepayer has not been made before a certificate under paragraph (2) is issued, in relation to the day the certificate under paragraph (2) is issued and any subsequent relevant day,

as if that rateable value had been the value shown in the local or central list for 1st April 2005.