The Non-Domestic Rating (Alteration of Lists) and Business Rate Supplements (Transfers to Revenue Accounts) (Amendment etc.) (England) Regulations 2018

PART 2 Properties in common occupation

Modification of the 2009 Regulations in respect of properties in common occupation

2.  The 2009 Regulations as they have effect, by virtue of regulation 22(1) of the Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017(1), in relation to—

(a) a local non-domestic rating list compiled on 1st April 2010; and

(b) a proposal for the alteration of that list,

apply to a relevant proposal with the modifications set out in regulations 3 to 9.

Modification of regulation 3

3.  Regulation 3 (interpretation of Part 2) applies as if at the appropriate places there were inserted—

““2010 list” means a local list compiled on 1st April 2010;

“relevant proposal” means a proposal made by a ratepayer on the ground in regulation 4(1)(k) as a result of the coming into force of section 64(3ZA) or (3ZB) of the Act ;”.

Modification of regulation 4

4.  Regulation 4 (circumstances in which proposals may be made) has effect as if—

(a) in paragraph (2) after “a proposal” there were inserted “(other than a relevant proposal)”;

(b) after paragraph (2) there were inserted—

“(2A) A relevant proposal may be made by a person who—

(a) has reason to believe that the ground set out in paragraph (1)(k) exists; and

(b) has reason to believe that the ground relates to any time during which the person was a ratepayer in relation to that hereditament.”; and

(c) after paragraph (3)(a) there were inserted—

“(aa) by reference to more than one ground where the ground set out in paragraph (1)(k) is being relied on;”.

Modification of regulation 5

5.  Regulation 5 (periods in which proposals may be made) applies as if—

(a) in paragraph (1) after “(2),” there were inserted “ (3) and (5),”;

(b) after paragraph (2) there were added—

“(3) Subject to paragraph (5), a relevant proposal may only be served on the VO before 1st January 2020.

(4) Paragraph (5) applies where some or all of a hereditament (“hereditament A”) was comprised in a hereditament (“hereditament B”) in respect of which an alteration is made to a 2010 list in order to give effect to a relevant proposal.

(5) Where this paragraph applies, a relevant proposal in respect of hereditament A may only be served on the VO before 1st January 2020 or within six months of the date on which the alteration is made to the 2010 list in respect of hereditament B, whichever is the later.”

Modification of regulation 6

6.  Regulation 6 (proposals: general) applies as if—

(a) in paragraph (1) after “proposal” there were inserted “, other than a relevant proposal,”;

(b) after paragraph (5) there were added—

“(6) A relevant proposal shall be made by notice served on the VO which shall—

(a) state the name and address of the proposer;

(b) state whether the proposer was, in respect of the property, the ratepayer for a period during which a 2010 list was in force;

(c) identify the dates for which the proposer was a ratepayer in respect of the property;

(d) identify the property to which the proposal relates;

(e) identify the respects in which it is proposed that the 2010 list be altered; and

(f) include—

(i) a statement of the grounds for making the proposal; and

(ii) a statement of the reasons for believing that those grounds exist.”.

Modification of regulation 8

7.  Regulation 8 (disputes as to validity of proposals) applies as if—

(a) in paragraph (1) after “paragraphs” there were inserted “(1A),”;

(b) after paragraph (1) there were inserted—

“(1A) The VO must serve an invalidity notice in relation to a relevant proposal where the proposal does not include the information required by regulation 6(6)(c).”;

(c) in paragraph (4), sub-paragraphs (a)(ii)(bb) and (b)(i)(bb) were omitted;

(d) in paragraphs (6)(a), (7)(b) and (8) for “further proposal” there were substituted “further relevant proposal”;

(e) in paragraph (10)(a) before “list” there were inserted “2010”.

Modification of regulation 13

8.  Regulation 13 (disagreement as to proposed alteration) applies as if in paragraphs (1) and (2)(b)(i) before “list” there were inserted “2010”.

Modification of regulation 14

9.  Regulation 14 (time from which alteration is to have effect: 2005 and subsequent lists) applies as if—

(a) after paragraph (2B) there were inserted—

“(2C) Where an alteration is made to a 2010 list in order to give effect to a relevant proposal the alteration—

(a) shall have effect from the later of—

(i) the day on which the circumstances giving rise to the proposal first occurred; and

(ii) the day on which the proposer became the ratepayer in relation to the hereditament; and

(b) shall have effect until the earlier of—

(i) the day on which there is a material change of circumstances; and

(ii) the day on which the proposer ceases to be the ratepayer in relation to the hereditament.”; and

(b) in paragraph (6) after “(2B)” there were inserted “, (2C)”.

(1)

S.I. 2017/155 to which there are amendments not relevant to this instrument.