Part 8: Appendix 5 – application of regulation Reg 4aa, deemed checks on reconstitutions

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

If the hereditament has been altered before the 2017 list came into force then Reg 4AA does not apply.

If during check the VO becomes aware that the property assessed actually should form different hereditaments eg merged or split then the VO has a duty to amend the list and give effect to that change

The outstanding check will then be linked to the historic assessment. Depending on what the IP wishes to challenge, the old or new hereditaments and the timing in respect of the original check will determine whether a deemed check arises in respect of the new hereditament(s) under Reg 4AA, in which case the IP can go straight to challenge or whether a fresh check and challenge will be needed in respect of the new hereditaments.

Existing checks submitted by IP

Event	Creation day	4AA application	Reg	Action by VO	Action by agent
Properties should be merged/ split but event prior to 1/4/17	Pre 1/4/17	No – as before 4AA becomes applicable	4AA(1)	VO should raise VOR to merge/ split as appropriate	Agent will need to submit a fresh check to request reconstitution
Properties merged / split whilst checks are outstanding on the original Hs	After 1/4/17 but before completion of check	check on original Hereditament(s) must be outstanding on the Creation Day and not completed- then 4AA applies The Creation Day is the date the new hereditament(s) first appeared on the ground.	Reg 4AA (2)(a)	Deemed check arises using the same completion date as the last outstanding check to be settled on the source hereditaments NB regs are silent re a confirmation date of check – so assume time limit is the same as the last historic check to be dealt with for the purposes of time limits to apply.	Challenges may be made direct against the historic assessments and/or against the new hereditaments without the need to submit further checks on the new properties.
Properties merged/split after the check has been completed	After 1/4/17 and after completion of check	If original check closed before creation day – 4AA not apply	Reg 4AA (2)(a)	No deemed checks arise	A new check will be needed on the new hereditaments before a challenge can be made.