The Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993

• (c) by delivering it to some person on the premises to which it relates or, if there is no person on the premises to whom it can so be delivered, then by fixing it to some conspicuous part of the premises;

• (d) without prejudice to the foregoing provisions of this regulation, where a hereditament to which the document relates is a place of business of the person on whom it is to be served, by leaving it at, or forwarding it by post addressed to that person at, that place of business.

• (2) Where any notice which is required or authorised to be served on a person falls to be served by or on behalf of the Common Council or by an officer of the Common Council, it may be given or served in any manner in which it might be given or served under section 233 of the Local Government Act 1972 if the Common Council were a local authority within the meaning of that section.

• (3) Any notice required or authorised to be served on the owner or occupier of any “owner” or “occupier” of the premises (naming them), without further name or description.

• (4) Any notice required or authorised to be served on a valuation officer may be served by–

• (a) addressing the notice or document to the valuation officer for the area in question, without further description; and

• (b) delivering it or sending it by post to his office.

• (5) In this regulation–

• (a) any reference to a notice includes a reference to a proposal and any other document required or authorised to be served; and

• (b) any reference to such requirement or authorisation is to a requirement or authorisation under these Regulations.

Retention of records

51

• (1) Before altering an entry in a local or central non-domestic rating list, the valuation officer or, as the case may be, the central valuation officer shall ensure that a record (which need not be in documentary form) is made of the entry.

• (2) A record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which new lists are compiled.

Information to be supplied by relevant authorities

52

• (1) Information of the description set out in paragraph (2) is hereby prescribed for the purposes of paragraph 6(1A) of Schedule 9 to the Act²³.

• (2) In relation to any property such as is mentioned in paragraph (3), the information is–

• (a) the address of the property;

• (b) the nature of the event by reason of which, in the opinion of the relevant authority, the local non-domestic rating list is required to be altered;

• (c) the day from which, in the opinion of the relevant authority, such alteration should have effect; and

• (d) if the property is shown in a local non-domestic rating list, any reference number ascribed to it in that list.

• (3) The property referred to in paragraph (2), in relation to a relevant authority, is any non-domestic property in the authority’s area–

• (a) which is, in the authority’s opinion, property which is or may become liable to a rate; and

• (b) in relation to which–

• (i) there is no entry in the local rating list; or

• (ii) in the authority’s opinion any entry in such a list requires to be altered.

• (4) The information required by this regulation shall be supplied as soon as is reasonably practicable after it comes to the attention of the relevant authority.

Revocation of Regulations

53

Subject to regulation 54, the following Regulations are hereby revoked–

• (a) the 1990 Regulations²⁴;

• (b) the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1990²⁵;

• (c) the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (No. 2) Regulations 1990²⁶;

• (d) the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (No. 3) Regulations 1990²⁷;

• (e) the Non-Domestic Rating (Alteration of Central Lists) (Amendment) Regula tions 1991²⁸;

• (f) the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1992²⁹.

Transitional provision

54

• (1) In relation to any proposal served on the valuation officer before the date of coming into force of these Regulations,

• (a) regulation 6(1) and the provisions of these Regulations set out in column (1) of Schedule 2 below shall not apply; and

• (b) the provisions of the 1990 Regulation set out in column (2) shall have effect as if these Regulations had not come into force.

• (2) In relation to any alteration made to a list before the date of coming into force of these Regulations,

• (a) regulation 18(2) and (4) of these Regulations shall not apply; and

• (b) regulations 6A(2)(b), 8(2), 16(3), (4) and (5) and 26(3) of the 1990 Regulations³⁰ shall have effect as if these Regulations had not come into force.

• (3) In relation to an application for review, where

• (a) no earlier than 1st October 1992 and no later than 31st March 1993 a decision or order is notified to the applicant under regulation 41(2)(b) or 43(2) of the 1990 Regulations, and

• (b) the application for review is made before 1st October 1993,

regulation 45 of these Regulations shall not apply and regulation 44 of the 1990 Regulations³¹ shall have effect as if these Regulations had not come into force.

SCHEDULE 1 — CONTENTS OF RECORDS

• The appellant’s name and address

• The matter appealed against

• The date of the hearing or determination

• The names of the parties who appeared, if any

• The decision of the tribunal and its date

• The reasons for the decision

• Any order made in consequence of the decision

• The date of any such order Any certificate setting aside the decision

• Any revocation under regulation 45(7)

SCHEDULE 2 — PROVISIONS RELATING TO TRANSITIONAL CASES

Signed

Michael Howard — Secretary of State for the Environment — 18th February 1993

David Hunt — Secretary of State for Wales — 18th February 1993

Explanatory note

(This note is not part of the Regulations)

These Regulations revoke and replace the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1990, together with the instruments which amended them, which are numbered S.I. 1990/769, S.I. 1990/1822, S.I. 1990/2025, S.I. 1991/723 and S.I. 1992/611. They are in many respects identical to the Regulations before revocation. Some changes have been made in consequence of the introduction of the council tax by the Local Government Finance Act 1992; others are minor variations to procedure for consistency with the Council Tax (Alterations of Lists and Appeals) Regulations 1993 and the Valuation and Community Charge Tribunals (Amendment) Regulations 1993. There are changes in the order and numbering.

The Regulations concern the alteration of non-domestic rating lists (which are compiled under the Local Government Finance Act 1988— “the 1988 Act”). They cover the alteration of non-domestic rating lists by valuation officers, proposals for such alterations from other persons (“proposers”) and appeals to what are now called valuation tribunals (formerly valuation and community charge tribunals) where there is a disagreement about a proposal between the valuation officer and another person.

Part II deals with proposals for alterations (regulations 4 and 5), the procedure following proposals (regulations 6 to 12), the time from which an alteration is to have effect (regulations 13 to 16) and the manner in which a valuation officer notifies other persons of an alteration he has made (regulation 18). Part II relates only to local nondomestic rating lists.

Part III applies the provisions of Part II, modified as appropriate, to cross-country pipe-lines which are required to be shown in central non-domestic rating lists.

Part IV makes provision for the alteration of central non-domestic rating lists. It deals with the central valuation officer’s duty to alter the list to conform with instruments which prescribe its contents (regulation 21), the time from which an alteration is to have effect (regulation 22), the manner in which the central valuation officer notifies other persons of an alteration made by him (regulation 23), proposals for alterations by other persons (regulation 24) and the procedure following the making of such proposals (regulations 25 to 28).

Part V deals with appeals against completion notices under Schedule 4A to the 1988 Act and against amounts certified by the valuation officer under Schedule 7A (nondomestic rating in 1990–1995) to the 1988 Act.

Part VI prescribes the procedure for appeals where there is a disagreement about the alteration of rating lists or about the validity of proposals for their alteration. The main changes from S.I. 1990/582 as amended are to be found in regulation 43 (decisions), regulation 45 (review of decisions), regulation 46 (records) and regulation 47 (appeals). Decisions may now be given orally, although they are to be confirmed in writing and the confirmation or notification is to be accompanied by a statement of reasons without the need for a request. The procedure for review is adapted to coordinate with that for appeals to the Lands Tribunal. The tribunal no longer has power to review a decision on the ground that the interests of justice require it except in those transitional cases defined in regulation 54. There is now additionally a right to appeal to the Lands Tribunal in respect of a decision or order made on an appeal against a completion notice.

Part VII provides for the manner in which notices under the Regulations may be served and for the retention of records by the valuation officer (regulations 50 and 51). Regulation 52 prescribes the description of information to be supplied to valuation officers by relevant authorities. Regulation 53 revokes the earlier regulations listed in the first paragraph of this Note. Regulation 54 makes transitional provision in relation to certain regulations for proposals served, and list alterations made, before these regulations come into force. Transitional provision is also made for decisions or orders notified between 1st October 1992 and 31st March 1993 where an application for review is made before 1st October 1993.

Footnotes

Editorial notes