Part 10: Appendix 6 - End of list regulations - Wales

Rating Manual section 6: Part 10: Appendix 6 - End of list regulations - Wales.

The regulations for governing the procedures at the end of the 2023 and subsequent lists are governed by

REG 11(9), (10) and (11) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 which reads as follows:

(9) Subject to paragraph (10) and (11), a person may only make a proposal to alter a list if they have provided a confirmation to the VO before the day on which the next list is compiled.

(10) A person may only make a proposal to alter a list on the ground set out in regulation 4(1)(d) or (f) if they have provided a confirmation to the VO before

(a) the day on which the next list is compiled, or

(b) the end of the period of six months beginning with the date of alteration, whichever is the later.

(11) A person may only make a proposal to alter a list on the ground set out in regulation 4(1)(e) if they have provided a confirmation to the VO before the end of the period of six months beginning with the day on which the next list is compiled

And for list alterations after the close of the list regulation 27(7)

 which states

(7) Where an alteration needs to be made after the first anniversary of the day on which the next list is compiled, it has retrospective effect only if it is made to give effect to a proposal

APPLICATION OF THE LEGISLATION – what it means in practice

ALTERATION OF THE 2023 LIST by the VO ONCE A NEW LIST HAS COME INTO EFFECT

Up until the first anniversary of the new List, the VO can alter the 2023 list for any reason subject to the effective date of the alteration falling within the life of the 2023 List.

After the first anniversary of the new list, no further amendments can be made to the 2023 list unless it is the result of a proposal or appeal. No alteration of the 2023 list may be made on a check.

CCA IMPLICATIONS:

The End of List provisions only restrict the ability to submit challenges against a closed list.

Checks are not list specific as they relate solely to information about the hereditament whereas challenges relate to specific events and specific lists.

However, it does mean that potentially checks may be registered against a different list to the one which the proposal has been made.

Therefore when checking lawfulness and completeness of a proposal both the 2023 and new lists may need to be considered regarding timeliness.