Part 4 Appendix 3: Effective Dates – 2017 Lists
The Effective Dates – 2017 Lists.
England - reg 14 of the 2009 Appeal Regulations, subject to regulation 38 of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009.
Wales – reg 14 of the 2005 Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations subject to regulation 34 of the same regulations.
When altering the 2017 List, consider whether dual list maintenance is needed, see the Rating Manual, Section 3, Part 4 for more information on dual list maintenance. It is no longer possible to alter the 2010 or earlier rating lists other than to give effect to proposals or appeals but you may need to amend the 2023 List.
| Circumstances of alteration | Effective date |
|---|---|
| Correction of compiled list entry resulting in a reduction | 1 April 2017 |
| Correction of compiled list entry resulting in an increase | Date list is altered (1) |
| Alteration due to material change of circumstances (MCC) | The later of date of event or 01/04/2017 (2) |
| Split, merger or reconstitution | The later of date of event or 01/04/2017 |
| Deletion | The later of date of event or 01/04/2017 |
| Correction of earlier list alteration resulting in a reduction | Date applicable to earlier alteration |
| Correction of earlier list alteration resulting in an increase | Date list is altered (3) |
| Correction in consequence of a VT/UT/Higher court decision in respect of another hereditament | The later of date of event or 01/04/2017 |
| Correction of effective date of earlier alteration | Correct date applicable to earlier alteration (4) |
| Correcting the effective date of a new entry | The later of date of event or 01/04/2017(5) |
| New entry without Completion Notice | The later of date of event or 01/04/2017 |
| New entry where Completion Notice is served | Date specified in the notice or agreed or determined on appeal against the Completion Notice |
| Alteration due to all or part becoming or ceasing to be domestic or exempt since 1 April 2017 | Date of event |
| Alteration of only the address, description or other item required to be shown in the rating list | The later of date of event or 01/04/2017 |
Notes
- Where the original inaccuracy arose as a result of error or default on the part of the ratepayer, the increase can be backdated.
- In the case of an alteration by agreement of a proposal (‘Challenge’ stage of CCA for England) this is subject to further intervening MCC’s – all MCC’s existing on the day the ‘Check’ is confirmed must be reflected with effect from the date of the latest MCC.
- Where the original inaccuracy arose as a result of error or default on behalf of the ratepayer, the increase can be backdated.
- Where the adoption of the correct effective date would result in the RV being increased from a date earlier than the original alteration, the list cannot be altered as this is effectively an increase arising from the correction of an earlier alteration
- Correcting the effective date of a new entry to the list, should always be to the ‘day of event’