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

Circumstances and periods in which proposals may be made

9.—(1) Where a charging authority or interested person is of the opinion that a hereditament not included in a list ought to be so included, or that a hereditament included in the list ought not to be so included, that authority or person may at any time before a new list is compiled make a proposal for an appropriate alteration.

(2) Where an interested person is aggrieved by the value shown in a list, any statement made in a list, or the omission of any statement from a list, with respect to a hereditament, he may within six months beginning on the day on which the list is compiled serve a proposal for the alteration of the list so far as it relates to that hereditament.

(3) Where an interested person is aggrieved by

(a) the treatment of property as a single hereditament, where that property is occupied in parts; or

(b) the treatment of property as more than one hereditament, where that property is in the same occupation,

he may at any time make a proposal for an appropriate alteration.

(4) Where a charging authority or interested person is of the opinion that by reason of

(a) a material change of circumstances, or

(b) a decision of the relevant valuation and community charge tribunal, the Lands Tribunal or a court on appeal from that Tribunal,

the rateable value shown in the list for any hereditament is wrong, that authority or person may, within the period of six months beginning on the day on which the change took place, or, as the case may be, the decision was given, make a proposal for the alteration of that value.

(5) Where on any day during the period in which a list is in force a person who has not during that period previously been the ratepayer in relation to a hereditament becomes that ratepayer, he may, subject to paragraph (7), in either of the circumstances mentioned in paragraph (6) make a proposal for the alteration of the list in respect of that hereditament.

(6) The circumstances are—

(a) he is of the opinion that the rateable value shown for the hereditament in the list is wrong;

(b) he is aggrieved by any other statement made in the list or the omission of any statement from the list with respect to the hereditament.

(7) No proposal may be made under paragraph (5) where—

(a) six months has expired since the day on which the person making the proposal first became the ratepayer;

(b) a proposal to alter the same list in relation to the same hereditament and arising from the same facts has been considered and determined by a valuation and community charge tribunal or the Lands Tribunal;

(c) the new ratepayer is a company which is a subsidiary of the immediately preceding ratepayer;

(d) the immediately preceding ratepayer is a company which is a subsidiary of the new ratepayer;

(e) both the new and the immediately preceding ratepayers are companies which are subsidiaries of the same company; or

(f) the change of ratepayer has occurred solely by reason of the formation of a new partnership in relation to which any of the partners was a partner in the previous partnership.

(8) The ratepayer or an interested person in relation to a hereditament whose rateable value is determined in accordance with an order under paragraph 3(1) of Schedule 6 to the Act may at any time make a proposal for an alteration in respect of such a hereditament.

(9) Where the valuation officer has altered the entry in respect of a hereditament any interested person may within six months of the service of the notice of alteration under regulation 8(2) make a proposal for the restoration of the list to its state before the alteration was made, or for a further alteration of the entry so altered.

(10) Paragraph (9) does not apply to the extent that the alteration in question consists of—

(a) a reference number, or

(b) the insertion in the list of a completion day which—

(i) has been agreed as provided in paragraph 3(1) of Schedule 4A to the Act;

(ii) has been determined or confirmed by a valuation and community charge tribunal on appeal against a completion notice; or

(iii) is the completion day by virtue of paragraph 5 of Schedule 4A to the Act.