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

Made: 25th August 2009

Laid before Parliament: 2nd September 2009

Coming into force: 1st October 2009

The Secretary of State, in exercise of the powers conferred by sections 24 and 113 of the Local Government Finance Act 1992[^f00001], makes the following Regulations:

PART 1 — PRELIMINARY

Citation, commencement and application

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• (1) These Regulations may be cited as the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 and shall come into force on 1st October 2009.

• (2) These Regulations apply in relation to England only.

Interpretation

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• (1) In these Regulations—

• “the 1988 Act” means the Local Government Finance Act 1988[^f00002];

• “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[^f00003];

• “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— the owner; 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; 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 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[^f00004].

• (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[^f00005] as it applies for the purposes of Part 1 (Council Tax: England and Wales) of that Act.

PART 2 — COUNCIL TAX: ALTERATIONS RELATING TO LISTS

Restrictions on alteration of valuation bands

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• (1) No alteration shall be made of a valuation band shown in a list as applicable to any dwelling unless—

• (a) since the valuation band was first shown in the list as applicable to the dwelling—

• (i) subject to paragraph (2A), there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it; or

• (ii) subject to paragraph (3), there has been a material reduction in the value of the dwelling; or

• (iii) the dwelling has become or ceased to be a composite hereditament for the purposes of Part 3 of the 1988 Act; or

• (iv) in the case of a dwelling which continues to be a composite hereditament, there has been an increase or reduction in its domestic use; or

• (b) the LO is satisfied that—

• (i) a different valuation band should have been determined by the LO as applicable to the dwelling; or

• (ii) the valuation band shown in the list is not that determined by the LO as so applicable; or

• (c) an order of the VTE, a valuation tribunal or the High Court requires the alteration to be made.

• (2) In determining whether the valuation band shown in a list as applicable to any dwelling may be altered on the ground specified in paragraph (1)(a)(i), where—

• (a) the circumstances which caused the increase referred to in that provision arose before an alteration made to correct an inaccuracy in the list had effect in relation to the dwelling in accordance with paragraph (6), (7) or (8) of regulation 11 (“the previous alteration”); and

• (b) the previous alteration has had effect before a relevant transaction has been carried out,

the previous alteration shall be deemed to have had effect before the circumstances which caused the material increase arose.

• (2A) For the purposes of paragraph (1)(a)(i), the relevant transaction must be one other than the grant of a lease described in paragraph (2B) or the transfer on sale of such a lease.

• (2B) The lease referred to in paragraph (2A) is a lease for the purposes of the installation of plant or equipment for the generation of electricity or the production of heat by a source of energy or a technology mentioned in section 26(2) of the Climate Change and Sustainable Energy Act 2006, where—

• (a) the majority of the electricity or heat is generated or produced for use by such persons as may be in the dwelling, or

• (b) the plant or equipment used to generate the electricity or produce the heat has a capacity not exceeding 10 kilowatts or 45 kilowatts thermal, as the case may be.

• (3) Where a material reduction in the value of a dwelling is caused wholly by the demolition of any part of the dwelling, the valuation band shall not be altered if the works of demolition are part of, or connected with, a building, engineering or other operation carried out, in progress or proposed to be carried out in relation to the dwelling.

• (4) The reference in paragraph (3) to an operation does not include the repair of any damage caused to the dwelling in the course of demolition.

Circumstances and periods in which proposals may be made

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• (1) Subject to the following paragraphs of this regulation, where a billing authority or an interested person is of the opinion that a list is inaccurate because—

• (a) it shows as a dwelling property which ought not to be shown (including property shown as one dwelling which, by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992[^f00006], falls to be shown as a number of dwellings, but excluding property in respect of which a determination of the LO under article 4 of that Order is for the time being effective for the purposes of Part 1 of the 1992 Act); or

• (b) it fails to show a dwelling which ought to be shown; or

• (c) the LO has determined as applicable to the dwelling a valuation band other than that which should have been determined as so applicable; or

• (d) since the valuation band was first shown in the list as applicable to the dwelling, one (or more) of the events mentioned in regulation 3(1)(a) has occurred; or

• (e) in relation to a matter shown in it, account has not been taken (whether as regards a particular dwelling or a class of dwelling) of a relevant decision of the VTE, a valuation tribunal or the High Court,

that authority or person may make a proposal for the alteration of the list.

• (2) No proposal in relation to the matter mentioned in sub-paragraph (e) of paragraph (1) may be made after the expiry of the period of six months beginning on the day on which the decision in question was made.

• (3) Subject to paragraph (4) and regulation 7(3)(a), where, in relation to a dwelling shown in a list compiled under section 22 of the 1992 Act on the day on which it is compiled, a billing authority or an interested person is of the opinion that the list is inaccurate because the LO has determined as applicable to the dwelling a valuation band other than that which should have been determined as so applicable, any proposal for the alteration of that list as regards that matter must be made not later than the end of the period of six months beginning on the day on which the list is compiled.

• (4) A person who on any day during the period in which a list is in force becomes the taxpayer in respect of a particular dwelling shown in the list may, subject to paragraph (5), make a proposal for the alteration of the list in respect of that dwelling where—

• (a) he has not during that period previously been the taxpayer in respect of that dwelling; or

• (b) the dwelling is first shown in the list after the day on which it was compiled.

• (5) No proposal may be made under paragraph (4) where—

• (a) six months has expired since the day on which the person first became the taxpayer;

• (b) a proposal to alter the same list in relation to the same dwelling and arising from the same facts has been considered and determined by the VTE otherwise than as mentioned in regulation 32 of the VTE Procedure Regulations (hearing in a party’s absence) or by the High Court;

• (c) the new taxpayer is a company which is a subsidiary of the immediately preceding taxpayer;

• (d) the immediately preceding taxpayer is a company which is a subsidiary of the new taxpayer;

• (e) both the new and the immediately preceding taxpayers are companies which are subsidiaries of the same company; or

• (f) the change of taxpayer has occurred solely by reason of the formation of a new partnership in relation to which any of the partners was a partner in the previous partnership.

• (6) Where the LO has altered the list in respect of a dwelling, a billing authority or an interested person may, within six months of the service of the notice of alteration under regulation 12, make a proposal for either or both of the following—

• (a) the restoration of the list to its state before the alteration was made,

• (b) a further alteration of the list in respect of that dwelling.

• (7) Paragraph (6) does not apply to the extent that the alteration in question—

• (a) consists of—

• (i) the insertion or alteration of a reference number,

• (ii) the alteration of an address,

• (iii) the correction of a clerical error, or

• (iv) the entry of the day from which an alteration has effect where the day is the completion day determined under Schedule 4A in relation to the dwelling concerned; or

• (b) reflects a change in the area of the billing authority or a decision of the VTE or the High Court in relation to the dwelling concerned.

Manner of making proposals and information to be included

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• (1) A proposal shall be made by notice in writing served on the LO; and the notice shall—

• (a) state the name and address of the proposer, and the capacity in which the proposer makes the proposal;

• (b) identify the dwelling to which it relates;

• (c) identify the respects in which it is proposed the list be altered; and

• (d) include—

• (i) a statement of the reasons for believing the list to be inaccurate;

• (ii) if the proposal is made in the circumstances mentioned in regulation 4(1)(d), a statement of the reasons for the belief that an event mentioned in regulation 3(1)(a) has occurred, and of the date on which the event occurred;

• (iii) if the proposal is made in the circumstances mentioned in regulation 4(1)(e), a statement identifying the property to which the decision in question relates and the date of that decision and (as the case may be) that the decision was a decision of the VTE or the High Court;

• (iv) if the proposal is made in the circumstances mentioned in regulation 4(3), a statement of the day on which the proposer became the taxpayer;

• (v) if the proposal disputes the accuracy of an alteration made by the LO, a statement of the day on which the LO served the relevant notice under regulation 12;

• (vi) if the proposal disputes the day from which an alteration should have effect, a statement of the day proposed in its place.

• (2) A proposal may deal with more than one dwelling—

• (a) in the circumstances mentioned in regulation 4(1)(a); or

• (b) where the proposer makes the proposal in the same capacity as respects each dwelling, and each of the dwellings is within the same building as each other dwelling or, where any of them is not within a building, it is within the same curtilage as the other or others.

Acknowledgement of proposals

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• (1) Subject to paragraph (2), within the period of 28 days beginning on the day on which the LO receives a proposal, the LO shall by notice in writing served on the proposer acknowledge its receipt.

• (2) Paragraph (1) does not apply where the LO serves a notice under regulation 7 in respect of the proposal.

• (3) A notice under paragraph (1) shall specify the date of receipt of the proposal; and shall be accompanied by a statement of the effect of regulations 8 to 12.

Proposals treated as invalid

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• (1) Where the LO is of the opinion that a proposal has not been validly made, the LO may, within four weeks of its service, serve notice (an “invalidity notice”) on the proposer that the LO is of that opinion, and stating—

• (a) the LO’s reasons for that opinion, and

• (b) the effect of paragraphs (3) to (6).

• (2) The LO may at any time withdraw an invalidity notice by notice in writing served on the proposer; and on such withdrawal any appeal against the invalidity notice shall be treated as having been withdrawn.

• (3) Unless an invalidity notice has been withdrawn in accordance with paragraph (2), the person on whom it is served may, within four weeks of its service—

• (a) subject to paragraph (4), make a further proposal in relation to the same dwelling, notwithstanding the previous expiry of any period applicable under regulation 4, or

• (b) appeal against the notice to the VTE.

• (4) No proposal may be made under paragraph (3)(a) where the proposal to which the invalidity notice relates was made under paragraph (3)(a) or after the expiry of any period applicable under regulation 4.

• (5) Where a proposal is made under paragraph (3)(a), the proposal in respect of which the invalidity notice was served shall be treated as having been withdrawn.

• (6) An appeal against an invalidity notice shall be made by the proposer serving on the VTE a copy of the invalidity notice together with a written statement of the following matters to the extent that they are not included in the invalidity notice—

• (a) the address of the dwelling to which the proposal relates;

• (b) the reasons for the appeal against the invalidity notice; and

• (c) the names and addresses of—

• (i) the proposer; and

• (ii) the LO.

• (7) Where the LO withdraws an invalidity notice after an appeal against it has been made, the LO shall, as soon as reasonably practicable, inform the VTE of the withdrawal.

• (8) Until it is finally decided that the proposal to which an invalidity notice relates was validly made, regulations 8 to 12 shall not apply in relation to the proposal; and where it is finally decided as so mentioned, those regulations shall have effect as if the proposal had been served on the LO on the date of that final decision.

• (9) For the purposes of paragraph (8), a final decision is made—

• (a) where the invalidity notice is withdrawn, on the day of the withdrawal;

• (b) in any other case, on the day on which—

• (i) the VTE having determined the appeal, the period within which an appeal may be made to the High Court under regulation 45 of the VTE Procedure Regulations (notification of further proceedings) expires without such an appeal being made; or

• (ii) the High Court determines the appeal.

• (10) Nothing done under this regulation shall be construed as preventing any party to an appeal under regulation 10 from contending for the purposes of that appeal that the proposal to which the appeal relates was not validly made.

Procedure subsequent to the making of proposals

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• (1) Within six weeks beginning on the day on which a proposal is served on him, the LO shall serve a copy of the proposal on each of the following (not being the proposer)—

• (a) any person who then appears to him to be the taxpayer as regards any dwelling to which the proposal relates; and

• (b) the billing authority, where that authority has served notice on the LO that it wishes to receive a copy of a class or classes of proposal, and the proposal falls within any such class.

• (2) Each copy of a proposal served under paragraph (1)(a) shall be accompanied by a statement of the effect of regulations 9 to 12.

Decision of listing officer

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• (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