The Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009

Day from which alteration has effect

11.—(1) Subject to the following provisions of this regulation, an alteration made 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 alteration is entered in the list.

(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.

(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 3 (non-domestic rating) of the 1988 Act (otherwise than in the circumstances mentioned in paragraph (10)(a)(ii) below) 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, the alteration shall have effect from the day on which the proposal was served on the LO;

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

(6) Subject to regulation 3(2), where an alteration—

(a) is made to correct an inaccuracy in a list; and

(b) the inaccuracy was to show as one dwelling property which should have been treated as two or more dwellings by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992(1),

the alteration shall have effect from the day on which the alteration is entered in the list.

(7) Subject to regulation 3(2), an alteration made to correct an inaccuracy in a list on the day it was compiled shall have effect—

(a) in a case where the inaccuracy was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it, from the day on which the alteration is entered in the list; and

(b) in any other case, from the day on which the list was compiled.

(8) Subject to regulation 3(2), where an alteration—

(a) is made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation); and

(b) the inaccuracy arose in the course of making a previous alteration and was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it,

the alteration shall have effect from the day on which the alteration is entered in the list.

(9) An alteration made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation) shall have effect—

(a) in a case where the alteration is made—

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

(ii) the previous alteration fell to have effect in accordance with the foregoing provisions of this regulation,

from the day on which the previous alteration had effect, or, but for the inaccuracy, would have had effect; and

(b) in any other case, from the day on which the list became inaccurate.

(10) 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—

(a) the day of whose coming into existence or ceasing to exist is provided for as mentioned in section 17(3) or (5) of the 1992 Act (completion of new dwellings); or

(b) which ceases to exist or comes into existence

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

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

(bb) ceasing (otherwise than as mentioned in paragraph (i)) to satisfy the requirements of section 3 of the 1992 Act;

(ii) 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 1992 Act;

(iii) by virtue of property which was one dwelling for the purposes of Part 1 of the 1992 Act being treated for those purposes as two or more dwellings; or

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

(11) Expressions used in paragraph (10) which are also used in Part 3 of the 1988 Act (non-domestic rating) have the same meaning in that paragraph as they have for the purposes of that Part.

(12) Paragraphs (1) to (9) shall not apply, as regards the date from which an alteration is to have effect, where provision for that date is made under regulation 35 of the VTE Procedure Regulations (consent orders) or by regulation 38(3) of those Regulations (orders other than consent orders).

(1)

S.I. 1992/549. A relevant amending instrument is S.I. 1997/656.