The Council Tax (Alteration of Lists and Appeals) Regulations 1993

Day from which alteration has effect

14.—(1) Subject to section 17(3) and (5) of the Act, regulation 29(3) and the following provisions of this regulation, an alteration effected so as to show in or, as the case may be, to delete from a list any dwelling which, since the list was compiled—

(a) has come into existence or ceased to exist; or

(b) has ceased to be situated, or has become situated, in the area of the billing authority for whose area the list was compiled,

shall have effect from the day on which the circumstances giving rise to the alteration occurred.

(2) An alteration reflecting a material increase in the value of a dwelling shall have effect from the day on which the relevant transaction, as regards that dwelling (or part of it) and that increase, was completed(1).

(3) An alteration reflecting a material reduction in the value of a dwelling shall have effect from the day on which the circumstances which caused that reduction arose(2) .

(4) An alteration reflecting an increase or reduction in the domestic use of a dwelling which is or becomes or ceases to be a composite hereditament for the purposes of Part III of the 1988 Act (otherwise than in the circumstances mentioned in paragraph (8)(a)(ii)) shall have effect from the day on which the circumstances which caused that increase or reduction arose.

(5) Where for the purposes of paragraph (3) or (4) the day on which the relevant circumstances arose is not reasonably ascertainable—

(a) where the alteration is made in pursuance of a proposal (other than one disputing the accuracy of a previous alteration to the list), the alteration shall have effect from the day on which the proposal was served on the listing officer;

(b) where the alteration is made—

(i) to correct an inaccuracy in the list which arose in the course of making a previous alteration; or

(ii) in pursuance of a proposal disputing the accuracy of a previous alteration,

the alteration shall have effect from the day on which the alteration which gave rise to the inaccuracy, or the accuracy of which is disputed, fell to have effect (as the case may be); and

(c) in any other case the alteration shall have effect from the day on which it is entered in the list.

(6) An alteration made to correct an inaccuracy in a list on the day it was compiled shall have effect from that day.

(7) An alteration made to correct an inaccuracy in a list (other than an alteration which falls to take effect as provided in the foregoing provisions of this regulation) shall have effect from the day on which the list became inaccurate.

(8) Any reference in the foregoing provisions of this regulation to a dwelling ceasing to exist or coming into existence includes a reference to a dwelling which ceases to exist or comes into existence—

(a) by virtue of property which was a dwelling—

(i) becoming liable (as such or together with other property) to non-domestic rating by reason of its consisting entirely of non-domestic property; or

(ii) ceasing (otherwise than as mentioned in (i) above) to satisfy the requirements of section 3 of the Act;

(b) by virtue of a hereditament consisting entirely of property which is non-domestic becoming a composite hereditament which satisfies the requirements of section 3 of the Act;

(c) by virtue of property which was one dwelling for the purposes of Part I of the Act being treated for those purposes as two or more dwellings(3) ; or

(d) by virtue of property which was two or more dwellings for those purposes being treated for those purposes as one dwelling(4) .

(9) Expressions used in paragraph (8) which are also used in Part III (non-domestic rating) of the 1988 Act have the same meaning in that paragraph as they have for the purposes of that Part.

(1)

See the definitions of “material increase” and “relevant transaction” in section 24(10) of the Local Government Finance Act 1992.

(2)

See the definition of “material reduction” in section 24(10) of the Local Government Finance Act 1992.

(3)

See article 3 of the Council Tax (Chargeable Dwellings) Order 1992 (S.I. 1992/549).

(4)

See article 4 of the Council Tax (Chargeable Dwellings) Order 1992.