Part 1: Rating lists - Relevant legislation
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
NDR Proposals Part 1- this section gives a summary of the main relevant legislation for England and Wales together with proposal forms.
1.1 2017 RATING LIST: ENGLAND
In 2017 new regulations were introduced, for England only, introducing entirely new procedures for challenging the assessments of properties.
The new process for England is referred to as Check Challenge Appeal .
Relevant Legislation
(a) The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009’ (SI 2009/ 2268) (‘Appeal’ Regulations) as amended by (SI 2017 /155)
(b) The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017’ (SI 2017 /155)
(c) The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009’ (SI 2009 / 2269) (‘Procedure Regulations’) as amended by (SI 2017/156), 2018 (SI 2018/911)
(d). The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017’ (SI 2017/156)
(f). Non-Domestic Rating (Alteration of Lists, Appeals and Procedure) (England) (Amendment) Regulations 2018 (SI 2018/911)
(g). The Non-Domestic Rating (Material Day for List Alterations) 1992 (SI 1992/556) (as amended by SI 2017/155)
(SI 2018/1193) Part 4
(j) Practice statement - Valuation Tribunal Service
For consolidated regulations please use Lexis Nexis :- (how to register and use)
VOA - Ryde on rating
1.2 2017 RATING LIST and earlier lists: WALES
For Rating Lists in Wales, for 2017 Rating List and onwards, the original procedures as for the 2010 Rating List continue to apply
Relevant Legislation
(a) The Non-domestic (Alteration of Lists and Appeals)(Wales) Regulations 2005 [WSI 2005 No.758 (W.63)]
1.3 2010 RATING LISTS: ENGLAND and earlier
For Rating Lists in England Prior to 2017 ie the 2010 Rating List and previous lists the SI 2009/2268, prior to amendment by the 2017 and 2018 Regulations, apply.
(a) The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009’ (SI 2009/ 2268) (‘Appeal’ Regulations)
(b) The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009’ (SI 2009 / 2269) (‘Procedure Regulations’)
(SI 2018/1193) (referred to in this section as the ‘PICO’ regulations)
1.4 Operational procedures regarding proposals
Operational procedures relating to proposals (whether considered to be valid or invalid for Wales and pre 2017 lists England) are dealt with in NDR Procedures Manual.
Operational procedures relating to proposals (as to being complete or incomplete for 2017 England List) are dealt with in VOA - CCA operational guidance.
This section of the RM deals with the legal and technical aspects of proposals with respect to the 2017 Rating List (England) ie Check, Challenge, Appeal, 2017 Rating list in Wales and 2010 Rating List in England and Wales unless specified otherwise.
1.5 Selecting the Regulations to Apply
Distinct and separate legislation now applies between England and Wales and between 2017 and 2010 List years. It is therefore imperative that the caseworker is fully aware of the location of the property (England or Wales) and the Rating List year that is being considered to ensure the correct regulations and procedures are followed,
1.6 Closure of the 2010 Rating List England
The ability to make any proposals against the 2010 Rating List finally closed on 30 September 2018 so that Rating List may no longer be challenged except for proposals made under the new 2018 regulations for Properties in Common Occupation (PICO) which came into effect on 17 December 2018. Under these regulations proposals may be made on specific grounds only and for a limited period. These are set out at 1.7 below.
All outstanding 2010 proposals as at 1 April 2017, when the new list came into force, follow procedures under SI 2009/2268 ‘Appeal’ regulations, un-amended by the 2017 and 2018 regulations. The exception to this are the two circumstances set out in SI 2018/1193 relating to Properties in Common occupation and Nursery grounds exemption.
1.7 2010 List England - Where proposals may still be made
see also RM Section 7 : Proposals: Properties in Common Occupation (PICO) and Nursery Grounds
Appendix 4 Limited circumstances for serving 2010 list proposal
The 2010 Rating list has now closed and proposals cannot now be made
There are 2 exceptions to this following the introduction of the
(SI 2018/1193)
(1) Properties in Common Occupation (Part 2 SI 2018/1193)
(2) Nursery Grounds (Part 3 SI 2018/1993)
For the period from the passing of the Regulations, 17 December 2018 up to 1 January 2020 a proposal may be made. The only exception to this falls under Reg 5, SI 2018/1193) which provides for an extension of 6 months from the date the VO re-splits the assessments following PICO for the parties of the new hereditaments to make a proposal against the new assessment.
for (1) Properties in common occupation - grounds of proposal are only allowed under Reg 4(1)(k)
(k) Merger or reconstitution of hereditaments
Property which is shown in the list as more than one hereditament ought to be shown as one or more different hereditaments.
and
for (2) Nursery grounds - grounds of proposal are only allowed under Reg 4(1) (h) or (i)
(h) Deletion of entry from list
A hereditament shown in the list ought not to be shown in that list.
(i) Partially domestic or exempt
The list should show that some part of a hereditament which is shown in the list is domestic property or is exempt but does not do so.
see procedures manual and IB for process to follow
VOA - NDR (England) 2010 Proposals to merge or reconstitute
2.1 VO Proposal Forms
2017 England
For proposals against the 2017 rating list in England, new regulations are in place that require the Interested Person (IP) to submit a ‘Check’ before a proposal (‘Challenge’) may be made.
Before a check may be submitted by the Interested Person the VO requires them to register on the VO Portal to identify themselves, ‘claim’ a property and confirm their representative.
Requests for Check together with the information exchanged at Check must be carried out via the VO electronic portal unless otherwise agreed. Similarly any proposal has to be submitted via the portal unless other arrangements have been agreed.
For guidance on the processes to be applied in England for the 2017 list see Part B of this chapter and the CCA manuals.
2017 Wales and pre 2017 Lists England and Wales
Although no statutory proposal form has been prescribed by law, a standard form has been produced by the Valuation Office. This will also serve as a computer input document.
It is preferable that occupiers and owners (or their agents), and BAs, should be encouraged to use the official Valuation Office form whenever they wish to make a proposal in order that all information required for a valid proposal is provided.
For 2017 rating list in Wales and in respect of all 2010 rating lists, the standard form for use by persons who wish to make proposals is Form VO7012(2010).
There is a Welsh counterpart for use by ratepayers and BAs in Wales who ask for a proposal form printed in the Welsh language.
2010 List England - PICO and Nursery Grounds
In 2018, the Properties in Common Occupation and Council Tax (Empty Dwellings) Act introduced new provisions for ratepayers to be able to submit proposals against the 2010 Rating list in England, which had otherwise closed. There is a new form that should be used for this type of proposal which requires specific information to be declared concerning the start and end date of the ratepayer’s occupation.
see also RM Section 7: Appendix Limited circumstances for serving a 2010 list proposal
Property in Common Occupation and Nursery Grounds