Part 8: Appendix 6 – end of list regulations – England 2017

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

The regulations for governing the procedures at the end of the 2017 rating list are governed by

REG 5A Non-Domestic (Alterations of Lists and Appeals) (England) (amendment) Regulations 2022**

Into force 1/4/2023

Inserts into 2009 regs

5A Proposals: limits

(1) Subject to paragraphs (2) and (3), 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.

(2) 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.

(3) 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 14(8) Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 SI 2009/2268, which states

“14 (8) Where an alteration needs to be made after the first anniversary of the day on which the next list is compiled, it shall have 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 2017 LIST by the VO

Up to 31 March 2024 the VO can alter the 2017 list for any reason subject to:

• compiled list – reductions in RV the Effective Date is ED 1/4/17

• compiled list increases in RV which are due to error

where ED is after 1/4/23, have no effect i.e. DoS increase

but consider if TR certificate needed

• MCCs, splits, mergers, insertions of new hereditaments and deletions

The Effective Date is the date of event if it was before 1/4/23

• alterations due to error of ratepayer, the ED is backdated to actual date of event

But if the ED is after 1 April 2023 – the alteration will have no effect

After 31 March 2024 no further amendments can be made to the 2017 list unless it is the result of a proposal or appeal. No alteration of the 2017 list may be made on a check.

Consider if dual list maintenance will be needed on 2023 list and if transitional certificates are needed regarding 2017 or 2010 list.

LIST ALTERATIONS on BARs or VORs

List	Date		Effective Date	Comments
2017	Up to 31/3/2024	Compiled list reductions	1/4/17	Consider DLM 2023 and TR 2010
		Compiled list increases not ratepayer fault	DoS As ED after list closes has no effect	Consider DLM 2023 and TR 2010
		Compiled list increases due to ratepayer error	1/4/17	Consider DLM 2023 and TR 2010
		All other alterations - splits, mergers, new, deletions, MCCs	Day of event	Consider DLM 2023 and TR 2010
	On after 1/4/2024	No alteration to the 2017 list	Except as a result of a proposal or appeal (NOT check, BAR or VON)	Consider DLM 2023 and TR 2010
2023	Up to 31/3/2023	Made against the draft list		Consider DLM on 2017 list and TR 2010
	From 1/4/23	Actioned on live list		Consider DLM on 2017 list up to 31/3/2024 If after this date consider TRs

CCA IMPLICATIONS:

The End of List regulations only restrict the ability to submit challenges against the 2017 lists.

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 against.

Therefore when checking lawfulness and completeness of a proposal both the 2017 and 2023 lists may need to be considered regarding timeliness.

CHECKS

Date	Check	List alteration
Up to 31/3/2023	Registered against the 2017 list	See above
From 1/4/2023	Registered against the 2023 list	See above
After 1/4/2024	No 2017 list alteration may be made unless it is the result of a challenge or appeal

CHALLENGES

The only challenges that can be made against the 2017 lists on or after 1/4/2023 are where:

a)  The check was submitted prior to 1 April 2023, in which case a challenge may be on any of the Reg4 (1) grounds,

b)  there is a VO list alteration and the check is submitted within 6 months of the alteration (Reg 4(1)(d) or (f) grounds), or     

c) in relation to a tribunal or court decision and the check was submitted by 30/9/2023.

Challenges against a 2023 assessment can only be made on or after 1/4/2023.

They can be the result of a 2017 or 2023 check as long as the timeliness requirements are met.

A 2023 MCC challenge can only be made on the back of a 2023 check due to the Material Day.

On clearing the case the caseworker will need to consider if DLM can be carried out, and also if a TR certificate is needed.  (This could be a 2023, 2017 and/or 2010 list TRC).

List challenged	Date of check submission	Grounds of challenge	Comments
2017	Pre 1/4/23	All Reg 4(1) grounds available	Consider 2023 DLM and 2010 TR (31/3/2017)
	1/4/2023 onwards	Only: 4(1)(d) – RV in VON 4(1)(f) – ED in VON	Must be submitted within 6 months of list alteration Consider 2023 DLM and 2010 TR (31/3/2017)
	Up to 30/9/2023	4(1)(e) – Tribunal/Court decisions	Must meet normal timeliness requirements Consider 2023 DLM and 2010 TR (31/3/2017)
2023	Pre 1/4/2023	All grounds (except Reg 4(1)(b) MCCs) provided 2023 challenge submitted on or after 1/4/2023	Must meet normal timeliness requirements Consider 2017 DLM/ TR 2010 (31/3/2017)
	1/4/2023 onwards	All grounds including Reg 4(1)(b) MCCs	Must meet normal timeliness requirements Up to 31/3/2024 Consider 2017 DLM and 2010 TR (31/3/2017) After 1/4/2024 consider 2017 TR and 2010 TR (31/3/2017)