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The 2000 rating list is approaching its first anniversary, and the Valuation Office's programme of appeals is well underway, but the anniversary itself should not be overlooked.
The Non-Domestic Rating (Alteration of Lists and Appeals) (Amendment) Regulations 1995 set out the circumstances and timescale within which proposals to alter the 1995 rating list can be made, and state as follows: -
A proposal to alter the 1995 rating list "may be made at any time before the first anniversary of the compilation of the next list".
Proposals can also be made as follows: -
a) Within one year of a Valuation Officer's notice to alter an assessment.
b) Within one year of a decision of a valuation tribunal, the Lands Tribunal or a court. Under these circumstances a proposal can only be made before 1st April 2001.
In the past, last minute alterations have been made to the regulations to prevent any further proposals from being served, and there is a possibility that history may be repeated. For the time being however, any remaining 1995 appeals must be made before 1st April this year.
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