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

Interpretation

2.—(1) In these Regulations—

“the 1988 Act” means the Local Government Finance Act 1988(1);

“the 1992 Act” means the Local Government Finance Act 1992;

“alteration” means alteration of a list in relation to a particular dwelling, and “alter” shall be construed accordingly;

“appeal” means an appeal under regulation 7(3)(b) or regulation 10(1);

“billing authority”, in relation to a dwelling, means the billing authority in whose area the dwelling is situated;

“company”, “holding company” and “subsidiary” have the same meanings as in the Companies Act 2006(2);

“competent person”, in relation to a proposal and an appeal, means a person (other than the proposer) who, at the date on which the decision notice in respect of that proposal was served on the proposer, would have been competent to make the proposal;

“interested person”, in relation to a dwelling and a day, means—

(a)

the owner;

(b)

where subsection (3) of section 8 of the 1992 Act has effect on the day, and regulations provide for that subsection to have effect as if, for the reference to the owner, there were substituted a reference to another person, that other person;

(c)

in relation to an exempt dwelling or a dwelling in respect of which the amount set under section 30 of the 1992 Act for the financial year is nil, any person (other than the owner) who would be liable to pay council tax if the dwelling were not an exempt dwelling or, as the case may be, the amount so set were other than nil; and

(d)

any other person who is a taxpayer in respect of the dwelling;

“list” means a valuation list compiled under section 22 of the 1992 Act;

“LO” (listing officer), in relation to a list, means the officer charged with its maintenance under section 22 of the 1992 Act;

“proposal” means a proposal for the alteration of a list;

“proposer” means the person making a proposal;

“taxpayer”, in relation to a dwelling and a day, means the person who is liable (whether solely or jointly and severally) to pay council tax in respect of the dwelling and the day;

“tribunal business arrangements” has the same meaning as in paragraph A17 of Schedule 11 to the 1988 Act;

“valuation tribunal” means a valuation tribunal established in England before 1st October 2009 under paragraph 1 of Schedule 11 to the 1988 Act;

“VTE” means the Valuation Tribunal for England;

“VTE members” means the members of the VTE convened in accordance with tribunal business arrangements for the purpose of dealing with an appeal under these Regulations;

“VTE President” means the person who is for the time being the President of the VTE; and

“VTE Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009(3).

(2) Any reference in these Regulations—

(a) to a party to an appeal shall be construed in accordance with paragraph (3)(a) of regulation 2 of the VTE Procedure Regulations (interpretation: general);

(b) to a dwelling being situated in the area of a billing authority includes a reference to its being treated as so situated; and

(c) to Schedule 4A is a reference to Schedule 4A to the 1988 Act(4) as it applies for the purposes of Part 1 (Council Tax: England and Wales) of that Act.

(1)

1988 c. 41 (“the 1988 Act”). Schedule 11 to the 1988 Act is amended by Schedule 15 to the Local Government and Public Involvement in Health Act 2007 (c.28). Paragraphs 2 to 5 of Schedule 16 to that Act amend section 55 of, and Schedules 4A and 9 to, the 1988 Act. Schedule 4A to the 1988 Act was inserted by the Local Government and Housing Act 1989 (c.42), Schedule 5, paragraph 36.

(2)

2006 c.46. As to “company” see section 1. As to “holding company” and “subsidiary” see section 1159 (to be read with section 1160 and Schedule 6). See Schedule 8 for an index of defined expressions.

(3)

S.I. 2009/2269.

(4)

Schedule 4A was inserted by the Local Government and Housing Act 1989 (c.42), Schedule 5, paragraph 36.