Part IE+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

Chapter IIE+W Valuation Lists

Modifications etc. (not altering text)

C4Pt. I Ch. II amended (28.11.1994) by S.I. 1994/2825, reg. 47

The listsE+W

24 Alteration of lists.E+W

(1)The Secretary of State may make regulations about the alteration by listing officers of valuation lists which have been compiled under this Chapter; and subsections (2) to (10) below shall apply for the purposes of this subsection.

(2)The regulations may include provision that where a listing officer intends to alter the list with a view to its being accurately maintained, he shall not alter it unless prescribed conditions (as to notice or otherwise) are fulfilled.

(3)The regulations may include provision that any valuation of a dwelling carried out in connection with a proposal for the alteration of the list shall be carried out in accordance with section 21(2) above.

(4)The regulations may include provision that no alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

(a)since the valuation band was first shown in the list as applicable to the dwelling—

(i)there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it;

(ii)there has been a material reduction in the value of the dwelling;

(iii)the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act; or

(iv)in the case of a dwelling which continues to be such a hereditament, there has been an increase or reduction in its domestic use,

and (in any case) prescribed conditions are fulfilled;

(b)the listing officer is satisfied that—

(i)a different valuation band should have been determined by him as applicable to the dwelling; or

(ii)the valuation band shown in the list is not that determined by him as so applicable; or

(c)an order of a valuation tribunal or of the High Court requires the alteration to be made.

(5)The regulations may include provision—

(a)as to who (other than a listing officer) may make a proposal for the alteration of the list with a view to its being accurately maintained;

(b)as to the manner and circumstances in which a proposal may be made and the information to be included in a proposal;

(c)as to the period within which a proposal must be made;

(d)as to the procedure for and subsequent to the making of a proposal;

(e)as to the circumstances in which and the conditions upon which a proposal may be withdrawn; and

(f)requiring the listing officer to inform other prescribed persons of the proposal in a prescribed manner.

(6)The regulations may include provision that, where there is a disagreement between the listing officer and another person making a proposal for the alteration of a list—

(a)about the validity of the proposal; or

(b)about the accuracy of the list,

an appeal may be made to a valuation tribunal.

(7)The regulations may include—

(a)provision as to the period for which or day from which an alteration of a list is to have effect (including provision that it is to have retrospective effect);

(b)provision requiring a list to be altered so as to indicate the effect (retrospective or otherwise) of the alteration;

(c)provision requiring the listing officer to inform prescribed persons of an alteration within a prescribed period;

(d)provision requiring the listing officer to keep for a prescribed period a record of the state of the list before the alteration was made.

(8)The regulations may include provision as to financial adjustments to be made as a result of alterations, including—

(a)provision requiring payments or repayments to be made; and

(b)provision as to the recovery (by deduction or otherwise) of sums due.

(9)The regulations may include provision that where—

(a)the listing officer for a billing authority has informed the authority of an alteration of the list; and

(b)a copy of the list has been deposited by the authority under section 22(8) [F1or 22A(10)]above,

the authority must alter the copy accordingly.

(10)In this section—

Textual Amendments

F1Words in s. 24(9)(b) inserted (3.4.1995 subject to art. 9(2)-(5) of the commencing S.I.) by 1994 c. 19, s. 66(6), Sch. 16 para. 96 (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, art. 9(1) Sch. 5