August 2000
Rating Revaluation 2000
Appeal Regulations
Now that the new 2000 rating list is in force, this is a reminder of the situation regarding appeals.
In England and Wales appeals can be made at any time over the next five years. However the effective date of any successful reduction in assessment will be determined by the date the appeal was made. Noted below is the situation provided for in the Non Domestic Rating (Alterations of Lists and Appeals) (Amendments) Regulations 2000.
For appeals made:
before 1st October 2000, the effective date will be 1st April 2000,
between 1st October 2000 and 31st March 2001, a date of 1st October 2000,
after 31st March 2001, the effective date will be 1st April in the rating year in which the appeal was made.
Amendments have been made to the transitional regulations to enable Valuation Officers to certify the appropriate rateable value as at 1 April 2000. However, no central register of these certificates will be kept, at present, although representations have been made by the rating profession to the Valuation Office on this issue.
In Scotland the right of appeal is limited to the first six months following the Revaluation. Appeals here must be submitted prior to 1st October 2000, except where there has been a change of occupier or the property enters the Valuation Roll on a later date. In these circumstances an appeal may be made within six months of the change or amendment taking place.
Appeals for a material change of circumstance may still be made in addition to the above.