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Before 1st April 2000 rates appeals could be made at any time. If an appeal resulted in a reduction in the assessment, the effects would be backdated to 1st April 1995 or the date of the event for which the appeal was made - whichever was the later.
From 1st April 2000 the rules changed. There are now time limits which determine the date from which a successful appeal will take effect. Generally speaking, the results of any appeal will only apply from the beginning of the rate year in which it is made (ie the 1st April immediately preceding the appeal date).
If the appeal is made for a specific event, then the result is only effective from the date of the event or the preceding 1st April, whichever is the later.
So to make an appeal because of some external factor which affects your property and enjoy the full benefit of any reduction in your rateable value, the appeal must be received by the Valuation Office before the 31st March following the event. If the appeal arrives after 1st April, then any refund in rates payable due for the previous year will be lost. So now is the time to consider whether there are any factors which constitute a 'material change in circumstances' applicable to any of your property.
It is also the time to make sure that the assessment of any property acquired since 1st April 2000 has been checked. If not, and the rateable value turns out to be overstated, a whole year's savings is about to be lost with the passing of the current rate year.
The other critical time limit is for appealing a change in the Rating List notified to you by a 'Notice of Alteration' from the Valuation Office. The appeal must be made within six months, after which there is no way of re-opening the issue. Any change, even to the address, must be considered for an appeal because, ignoring a change may again prevent a future appeal or a reduction from being backdated in full.
The above represents only an abbreviated commentary on the law. Wider implications apply in certain circumstances and so it is important that every case should receive individual consideration and advice.
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