These Regulations provide for the alteration of council tax valuation lists (which come into force in England and Wales on 1st April 1993) and for appeals to valuation tribunals where there is disagreement about an alteration between a listing officer and another person making a proposal for the alteration of a list.

Part II deals with restrictions on the alteration of the valuation bands shown in a list (regulation 4), proposals for alterations (regulation 5), the procedure following the making of such proposals (regulations 6 to 13), the day from which an alteration has effect (regulation 14) and the manner in which a listing officer notifies other persons of an alteration made by him (regulation 15).

Part III makes provision for the procedure in relation to appeals about the validity of proposals for the alteration of valuation lists and where there is disagreement about the making of such alteration. Provision is made for the review of decisions of a valuation tribunal (regulation 30) and for appeals to the High Court on questions of law arising out of decisions and orders of valuation tribunals (regulation 32). With the agreement of the persons concerned, disputes which would otherwise be the subject of an appeal to a valuation tribunal are to be referred to arbitration (regulation 33).

Part IV provides for the manner in which notices under the Regulations may be served (regulation 35), for the application of valuation assumptions (regulation 36), for the disclosure of particulars delivered documents (regulation 37) and for the retention of records by listing officers (regulation 38).

Footnotes

[^f00001]: 1988 c. 41; relevant amendments are made by the Local Government and Housing Act 1989 (c. 42), Schedule 5, paragraphs 36 and 76(2) and by the Local Government Finance Act 1992 (c. 14), Schedule 13, paragraph 88. See also the definition of “prescribed” in section 146 of the 1988 Act.

[^f00002]: 1992 c. 14. See the definition of “prescribed” in section 116(1).

[^f00003]: 1992 c. 53; see , in particular, paragraph 28 of Schedule 1.

[^f00004]: See Part II of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 (S.I. 1992/550).

[^f00005]: See the definition in section 6(5) of the Local Government Finance Act 1992.

[^f00006]: See the Council Tax (Liability for Owners) Regulations 1992 (S.I. 1992/551, amended by S.I. 1993/151).

[^f00007]: See the Council Tax (Exempt Dwellings) Order 1992 (S.I. 1992/558, amended by S.I. 1992/2941 and 1993/150).

[^f00008]: See section 17(1) of the Local Government Finance Act 1992. Schedule 4A to the Local Government Finance Act 1988 is 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.

[^f00009]: 1985 c. 6. Section 736 is substituted, and section 736A is inserted, by section 144 of the Companies Act 1989 (c. 40).

[^f00010]: Schedule 11 is amended by paragraph 88 of Schedule 13 to the Local Government Finance Act 1992. See also the Valuation and Community Charge Tribunals Regulations 1989 (S.I. 1989/439; a relevant amending instrument is S.I. 1991/1). By virtue of section 15(1) of the 1992 Act, valuation and community charge tribunals are now known as valuation tribunals.

[^f00011]: See section 5(2) and (3) of the Local Government Finance Act 1992.

[^f00012]: See the definitions of “material increase” and “relevant transaction” in section 24(10) of the Local Government Finance Act 1992.

[^f00013]: See the definition in section 24(10) of the Local Government Finance Act 1992.

[^f00014]: See section 64(9) of the Local Government Finance Act 1988 and the definition of “domestic property” in section 66 of that Act.

[^f00015]: S.I. 1992/549.

[^f00016]: See the definitions of “material increase” and “relevant transaction” in section 24(10) of the Local Government Finance Act 1992.

[^f00017]: See the definition of “material reduction” in section 24(10) of the Local Government Finance Act 1992.

[^f00018]: See article 3 of the Council Tax (Chargeable Dwellings) Order 1992 (S.I. 1992/549).

[^f00019]: See article 4 of the Council Tax (Chargeable Dwellings) Order 1992.

[^f00020]: See the definition in section 69(1).

[^f00021]: S.I. 1989/439; by virtue of section 15(1) of the Local Government Finance Act 1992, valuation and community charge tribunals established under Schedule 11 to the Local Government Finance Act 1988 are now known as valuation tribunals.

[^f00022]: See the definition in regulation 2(1) of the Valuation and Community Charge Tribunals Regulations 1989.

[^f00023]: Paragraph 9 is amended by paragraph 88(8) of Schedule 13 to the Local Government Finance Act 1992.

[^f00024]: 1950 c. 27. Section 31 was amended by the Arbitration Act 1975 (c. 3), section 8(2).

[^f00025]: 1972 c. 70.

[^f00026]: See Part III (valuation of dwellings) of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 (S.I. 1992/550).

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