Part 4: appendix 1 - what are the appropriate material days?
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
Material Day
| Circumstances for alteration | |||
|---|---|---|---|
| 2005, 2010 Lists (England and Wales | 2017 (Wales only) | 2017 (England only) 2023 and subsequent lists (England and Wales) | |
| Correction of inaccuracy in compiled list on the day it was compiled | Compilation day | Compilation day | Compilation day |
| Correction (by Proposal or otherwise) of an inaccuracy which arose in course of making a previous alteration | Same day as material day for the previous alteration | Same day as material day for the previous alteration | Same day as material day for the previous alteration |
| Completion notice Reg 3(5) | Day specified in the notice or agreed or determined upon appeal against the completion notice | Day specified in the notice or agreed or determined upon appeal against the completion notice | Day specified in the notice or agreed or determined upon appeal against the completion notice |
| Alteration to show part becoming /ceasing to be domestic or exempt from NDR Reg 3(6) | Day on which circumstances giving rise to the alteration occurred | Day on which circumstances giving rise to the alteration occurred | Day on which circumstances giving rise to the alteration occurred |
| Alteration to show part becoming /ceasing to be domestic or exempt from NDR Reg 3(6) | Day on which circumstances giving rise to the alteration occurred | Day on which circumstances giving rise to the alteration occurred | Day on which circumstances giving rise to the alteration occurred |
| Any other case Reg 3(7) as amended by SI 2005/658 and 2017 (155) (England) and Reg 43 (3) of WSI 2005/758 (Wales) | Day on which proposal served on VO If no proposal served, day on which the circumstances giving rise to the alteration occurred. If not reasonably ascertainable the day of the VO alteration to the list. | Day on which proposal served on VO If no proposal served, day on which the circumstances giving rise to the alteration occurred. If not reasonably ascertainable the day of the VO alteration to the list. | Day on which the VO received a confirmation under Reg 4C (England) or Reg 7 (Wales) i.e. date of confirmation of check If no proposal served, day on which the circumstances giving rise to the alteration occurred. If not reasonably ascertainable the day of the VO alteration to the list. |