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

Decision of listing officer

9.—(1) Within the period of four months beginning on the date on which the proposer served the proposal on the LO—

(a) the LO shall decide whether—

(i) the whole of the proposal is well-founded;

(ii) only part of the proposal is well-founded; or

(iii) the whole of the proposal is not well-founded; and

(b) in relation to any dwelling to which the proposal relates—

(i) where the decision is that referred to in sub-paragraph (a)(i), the LO shall decide to alter the list accordingly;

(ii) where the decision is that referred to in sub-paragraph (a)(ii), the LO may reach an agreement with the proposer on an alteration of the list, which is in accordance with this Part, in terms which are partly different from those contained in the proposal but otherwise in accordance with the proposal;

(iii) where the decision is that referred to in sub-paragraph (a)(iii) the LO may reach an agreement with the proposer on an alteration of the list, which is in accordance with this Part, in terms which are wholly different from those contained in the proposal;

(iv) where the decision is that referred to in sub-paragraph (a)(ii) or (a)(iii) and the LO decides not to, or is unable to, reach an agreement with the proposer on an alteration of the list, the LO shall decide whether or not to alter the list in relation to any dwelling to which the proposal relates.

(2) As soon as reasonably practicable after making a decision or reaching an agreement, in accordance with any paragraph of sub-paragraph (b) of paragraph (1), the LO shall serve a written notice (a “decision notice”) on—

(a) the proposer;

(b) any other person who then appears to the LO to be the taxpayer as regards any dwelling to which the proposal relates; and

(c) where the decision notice relates to a decision under paragraph (1)(b)(iv), any other person who then appears to the LO to be a competent person as regards any dwelling to which the proposal relates,

giving particulars of the decision made or agreement reached.

(3) Where the LO has made a decision in accordance with paragraph (1)(b)(i) or (iv), the LO shall, within the period of six weeks beginning on the date on which the decision notice was served on the proposer, alter the list in accordance with the decision.

(4) Where the LO has reached an agreement in accordance with paragraph (1)(b)(ii) or (iii), the LO shall, within the period of six weeks beginning on the date on which the agreement was reached, alter the list in accordance with the terms of the agreement.