The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005

UK Statutory Instrument 2005 No. 659 — creates 1 criminal offence.

1offences created

0recorded in force

0revoked

Made: 10 March 2005
In force from: 1 April 2005
Extent: Not stated
Subject: Education, social security, pensions and public services
Made under: Schedule 11 to the Local Government Finance Act 1988, Tribunals and Inquiries Act 1992

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations, which apply to England only, revoke and replace the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 and the instruments which amended them— a the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 b the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1994; c the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1995; d the Local Government Changes for England (Non-Domestic Rating, Alteration of Lists and Appeals) Regulations 1995; e the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2000; f the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2001; g the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2002; h the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2003; and i the Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) (England) Regulations 2004. The Regulations concern the alteration of local and central non-domestic rating lists (which are compiled under the Local Government Finance Act 1988). They cover the alteration of non-domestic rating lists by valuation officers, proposals for such alterations from other persons and appeals to valuation tribunals where there is disagreement about a proposal between the valuation officer and another person. Regulation 4 sets out the circumstances in which proposals to alter the list may be made. Regulation 5 specifies the time limits within which such proposals are to be made. Regulation 6 sets out the content of proposals. Regulations 7 to 13 provide the procedures to be followed by valuation officers in relation to such proposals. Regulation 14 provides for the determination of the effective date of any alteration made. Regulation 15 makes special provision in relation to advertising hoardings. Regulation 16 requires the effective date of any alteration to be shown in the list and regulation 17 makes provision for the notification of any alteration. Regulation 18 applies Part 2, with modifications, to hereditaments shown on the central non-domestic rating lists. Regulation 19 sets out the procedure for appeals against building completion notices. Regulation 20 sets out the procedure for appeals against the imposition of a penalty notice. Regulations 21 to 39 prescribe the procedure for appeals. The Regulations also make provision for the service of notices (regulation 40), the retention of records (regulation 41), information to be supplied by authorities (regulation 42), two amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 which apply to alterations to a list compiled before 1st April 2005 and two other consequential amendments (regulation 43) and revocation, savings and transitional provision (regulation 44).

Offences created by this instrument

Records of decisions, etc regulation 36(6) · Status not determined · Requires proof of a state of mind

What Parliament said about it

Contributions, debates and written statements mentioning this instrument by name. Parliamentary material is reused under the Open Parliament Licence v3.0.

Business Rate Supplements Bill Commons · Commons Chamber · 17 June 2009 · Mr. Austin Mitchell (Great Grimsby) (Lab)
This is the same standard argument that has been given to us during our lengthy discussions on the Bill—that there is no possibility of not giving retrospective assessment because everybody else would want it and it would break a fundamental principle. However, regulation 14(6) of the Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 provides that where reassessment is the responsibility of the Valuation Office Agency, not the result of a mistake or a fiddle on the part of the hereditament owner, there is no need for a retrospective revaluation. If that…
Non-Domestic Rating (Deferred Payments) (England) Regulations 2009 Lords · Lords Chamber · 14 October 2009 · Lord Bates
My Lords, this is not the first time that the case of backdating taxes on port-side operators has been drawn to the attention of this House and I suspect that it will not be the last. What Her Majesty’s Government should know is that we on this side of the House will take every possible opportunity to raise the matter in order to protect vital jobs, because the threat is real. The conduct of the Valuation Office Agency has been shambolic and the culpability of the Government in failing to address this manifest injustice and instead choosing to fight among themselves as to who is to blame…

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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