The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009

Interpretation: general

2.—(1) In these Regulations—

“the Act” means the Local Government Finance Act 1988;

“appeal” means an appeal under—

(a)

regulation 8 or 13;

(b)

paragraph 4 of Schedule 4A to the Act(1) (non-domestic rating: new buildings (completion days)) as it applies for the purposes of Part 3 of the Act (non-domestic rating) (in these Regulations called an “appeal against a completion notice”); or

(c)

paragraph 5C of Schedule 9 to the Act(2) (in these Regulations called an “appeal against imposition of a penalty”);

“authority” means a billing authority;

“central list” means the central non-domestic rating list;

“company”, “holding company” and “subsidiary” have the meanings given by the Companies Act 2006(3);

“completion notice” means a notice under paragraph 1 of Schedule 4A to the Act as it applies for the purposes of Part 3 of the Act, which states the completion day as 1st October 2009 or later;

“IP” (interested person)—

(a)

in relation to a hereditament which forms part of the Crown Estate and is held by the Crown Estate Commissioners under their management within the meaning of section 1 of the Crown Estate Act 1961(4), means the Crown Estate Commissioners;

(b)

in relation to any other hereditament, means—

(i)

the occupier;

(ii)

any other person (other than a mortgagee not in possession) having in any part of the hereditament either a legal estate or an equitable interest such as would entitle him (after the cessation of any prior interest) to possession of the hereditament or any part of it; and

(iii)

any person having a qualifying connection with the occupier or a person described in (ii);

“local list” means a local non-domestic rating list;

“proposal” means a proposal for the alteration of a local list or the central list;

“proposer” means the person making a proposal;

“qualifying connection” has the meaning given in paragraph (2);

“ratepayer”, in relation to a hereditament, means the occupier or, if the hereditament is not occupied, the owner;

“relevant authority”, in relation to a hereditament, means the authority in whose area the hereditament is situated;

“valuation tribunal” means a valuation tribunal established in England before 1st October 2009 under paragraph 1 of Schedule 11 to the Act;

“VO” means valuation officer(5); and

“VTE” means the Valuation Tribunal for England.

(2) A person shall be treated as having a qualifying connection with another—

(a) where both persons are companies, and—

(i) one is a subsidiary of the other, or

(ii) both are subsidiaries of the same company; or

(b) where only one person is a company, the other person (the “second person”) has such an interest in that company as would, if the second person were a company, result in its being the holding company of the other.

(3) Any reference in these Regulations to a party to an appeal includes the person making the appeal (“the appellant”) and—

(a) in relation to an appeal under regulation 8 or an appeal against imposition of a penalty, the VO or, as the case may be, the CVO;

(b) in relation to an appeal under regulation 13—

(i) every person whose agreement is required under regulation 12; and

(ii) any other person who has been a ratepayer in relation to the hereditament since the proposal was made and who has notified the VO before the hearing, or before determination on the basis of written representations, that the person wishes to be a party to the appeal;

(c) in relation to an appeal against a completion notice, the relevant authority.

(1)

Schedule 4A was inserted by paragraph 36 of Schedule 5 to the Local Government and Housing Act 1989 (c.42) and amended by paragraph 83 of Schedule 13 to the Local Government Finance Act 1992 (c.14) and paragraphs 2 and 4 of Schedule 16 to the Local Government and Public Involvement in Health Act 2007 (c.28).

(2)

Paragraph 5C was inserted by section 72(4) of the Local Government Act 2003 (c.26) and amended by paragraphs 2 and 5 of Schedule 16 to the Local Government and Public Involvement in Health Act 2007.

(3)

2006 c.46. For the definition of “company” see section 1. For the definitions of “subsidiary” and “holding company” see section 1159 and Schedule 6.

(4)

1961 c.55.

(5)

For the meaning of “valuation officer” see section 67 of the Local Government Finance Act 1988.