Part 4 Appendix 4: Effective Dates — 2023 and subsequent Lists
Effective dates — 2023 and later lists.
England — reg 14 of the 2009 Appeal Regulations, subject to regulation 38 of the Valuation Tribunal for England (Council Tax and Rating Appeals)(Procedure) Regulations 2009.
Wales — reg 27 of The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023, subject to addition rules under regulation 48 of the same regulations
When altering a rating list entry, consider whether dual list maintenance is needed. See the Rating manual, Section 3, Part 4 for more information on dual list maintenance. The Valuation Office can make alterations to a rating list up until the 31 March in the year after a list has ended, after this date the List can only be amended to give effect to proposals or appeals.
| Circumstances of alteration | Effective date |
|---|---|
| Correction of compiled list entry resulting in a reduction | Compiled list date |
| Correction of compiled list entry resulting in an increase | Date list is altered [footnote 1] |
| Alteration due to material change of circumstances (MCC) which occurred on or after the compiled list. For pre-compiled list MCCs, follow the above guidance for correcting compiled list entries. | The later of date of event or the Compiled List date [footnote 2] |
| Split, merger or reconstitution | The later of date of event or the Compiled List date |
| Deletion | The later of date of event or the Compiled List date |
| Correction of earlier list alteration resulting in a reduction | Date applicable to earlier alteration |
| Correction of earlier list alteration resulting in an increase | Date list is altered [footnote 3] |
| Correction in consequence of a Valuation Tribunal, Upper Tribunal or Higher Court decision in respect of another hereditament | The later of date of event or the Compiled List date. |
| Correction of effective date of earlier alteration | Correct date applicable to earlier alteration [footnote 4] |
| Correcting the effective date of a new entry | The later of date of event or the Compiled List date [footnote 5] |
| New entry without Completion Notice | The later of date of event or the Compiled List date |
| New entry where Completion Notice is served | Date specified in the notice or agreed or determined on appeal against the Completion Notice |
| Alteration due to all or part becoming or ceasing to be domestic or exempt since the Compiled List date | Date of event |
| Alteration of only the address, description or other item required to be shown in the rating list | The later of date of event or the Compiled List date |
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Where the original inaccuracy arose as a result of error or default on the part of the ratepayer, the increase can be backdated. ↩
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In the case of an alteration by agreement of a proposal (‘Challenge’ stage of CCA) this is subject to further intervening MCCs — all MCCs existing on the day the ‘Check’ is confirmed must be reflected with effect from the date of the latest MCC. ↩
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Where the original inaccuracy arose as a result of error or default on behalf of the ratepayer, the increase can be backdated. ↩
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Where the adoption of the correct effective date would result in the rateable value being increased from a date earlier than the original alteration, the list cannot be altered as this is effectively an increase arising from the correction of an earlier alteration. ↩
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Correcting the effective date of a new entry to the list, should always be to the ‘day of event’. ↩