Rating Manual section 2: maintaining the rating list

Part 5 Appendix 4: Effective date rules from 1 April 2015

The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

These rules apply in England only, in Wales the Non Domestic Rating (Alteration of lists and appeals) (Wales) regulations WSI 2005 No 758 are not amended, for the rules in Wales see here.

Amendments to Regulation 14 inserted by the Non Domestic Rating (Alteration of lists and appeals) (England) (amendment) regulations SI 2015 No 424

The effective date rules table is available.

Reason for alteration IPP or VON Date made Earliest ED
01, 04 – 10, 12 (all types of alteration except those below) IPP Before 01/04/15 Event
IPP On or after 01/04/15 01/04/15
IPP A relevant proposal made under SI 2018/1193 following the Property in Common Occupation Act 01/04/2010
VON Before 01/04/16 Event
VON On or after 01/04/16 01/04/15
Exceptions:      
02, 03 (challenging the RV or ED of an earlier alteration) IPP Before 01/04/15 Event
IPP Within 6 months of VOR VOR ED
VON Before 01/04/16 Event
VON On or after 01/04/16 01/04/15
       
11 (following a VT, UTLC or higher court decision) IPP On or after 01/04/15 and within 6 months of a decision made before 01/04/15 Event
IPP On or after 01/04/15 and more than 6 months after a decision made before 01/04/15 01/04/15
IPP Before 01/04/15 Event
VON Before 01/04/16 Event
VON On or after 01/04/16 01/04/15

There is also a general exception to be included where a proposal is served under regulation 8(6)(a) in response to an invalidity notice served by the VO. The fresh proposal may be served within 4 weeks of the invalidity notice and such a proposal will be deemed to have been received on the day the original proposal was served. So where a proposal is served before 1 April 2015 but is subject to an invalidity notice, a fresh proposal served after 1 April 2015 but within 4 weeks of that invalidity notice will be deemed to have been served on the VO on the day the original (invalid) proposal was served and the effective date will be determined accordingly.