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This relates to the treatment of an assessment in either the 2010 or 2017 Rating Lists following completion of an appeal or maintenance case in the alternative (earlier/later) list and applies to England only. A bespoke version will be issued for Wales.

It does not cover action to be taken in respect of consequential alterations to similar hereditaments (either by virtue of location or class) as a result of changes to the 2010 or to the 2017 list entries for the subject property.

1.There are two types of DLM; forward and backward:

Forward relates to alterations made in the 2010 list potentially needing to be reflected in the 2017 list

Backward relates to alterations made in the 2017 list that potentially need to be reflected in the 2010 list

2.Initially cases of forward DLM will be more prevalent as we settle 2010 casework. However as we move into the life of the 2017 rating lists, maintenance work and the results of CCA flowing from check cases this will change and backward DLM will be more usual.

3.From 1 April 2018 backward DLM will cease, but the need to issue TR certificates will continue.

4.DLM will be considered necessary unless:

• The change relates to the tone on one list only

• The change is a temporary allowance that ceased prior to 1 April 2017

• There is a further change to follow

• The change is an MCC that applies in one list only

• The 2010 assessment would increase but we are precluded from backdating the increase.

5.The introduction of CCA changes how challenges are made to rating assessments from 1 April 2017 and therefore forwards DLM is not always appropriate

6.High level Principles that apply but see para 9 below and scenarios

2010 list casework with 2017 potential DLM

As a general rule

i) Where the change is a physical change to the property and factual DLM will usually apply however where the 2010 list entry is as a result of an agreement or a valuation tribunal decision then DLM should not be carried out to further amend.

ii) Where the change relates to value, treatment of disabilities, line adjustments or end allowances DLM will apply only in exceptional circumstances - and the ratepayer should be signposted to CCA.

2017 list casework with 2010 potential DLM

Where the change is physical and factual and, subject to date of change pre 1/4/17 DLM will apply

Where the change relates to value, treatment of disabilities, line adjustments or end allowances then, where there is no relevant 2010 list appeal outstanding the caseworker should consider whether there is also clear evidence to demonstrate that the rating assessment in the 2010 list is inaccurate and if so correct it, or where it is not possible to amend the 2010 list issue a TR certificate.

In all cases of DLM this should be done as quickly as possible to ensure that billing authorities are able to process changes correctly.

7.Matters to consider before undertaking DLM

The following matters need to be considered before making the judgement whether or not to undertake DLM:

• When was the material day [MD] of the completed alteration to the relevant list?

• What was the reason for the change in the relevant list - normal ongoing maintenance (BAR/VOR), settlement of appeal, VT decision?

• Has an inspection been carried out? If so, when? Was it full, partial or just external?

• To what extent were facts checked?

• Was the change as a result of factual changes or valuation changes or a combination of both?

8.The table in appendix 1 below shows the scenarios likely to be encountered and the action to be taken.

Appendix 1

1. Forward DLM (2017 list following 2010 alteration)

Event	Scenario	DLM or CCA?	Questions/Comments/Recommendation
Reconstitution.	Hereditament split, merged or reconstituted in 2010 list, and revised entries still shown for 31 March 2017.	DLM	Recons should be replicated for 2017
Address changes - 1 to 1 recons (02/11 or 06/14).	Address-only change no change in unit of assessment or other facts.	DLM	Address-change Recons should be replicated for 2017
Partial demolition	2010 RV reduced (either by notice or agreement).	DLM	Consider facts as at 1 April 2017 but presumption is that the 2017 is amended to reflect changed facts.
Extension built	RV increased (by BAR, VOR or IPP) in 2010 list.	DLM
Valuation issues	Scenario 1 2010 tone reduced on appeal - either zone A or rate/m2	CCA	Almost always list specific so DLM not appropriate .
	Scenario 2 2010 [end] allowance conceded	CCA	Almost always list specific so DLM not appropriate
Mixed or factual and valuation issues?	Scenario 3 2010 tone reduced AND part demolition:	DLM	Reflect change of facts only
Deletions	Scenario 4 Property deleted by notice or by agreement	DLM	Delete for 2017
Completion notices	Scenario 5 Date specified pre 1/4/2017	DLM	Insert in 2017 list by DLM
External MCC	Scenario 6 - road works commencing pre 1/4/2017	CCA	No DLM signpost to CCA
	Scenario 7 - opening up of competitor business e.g. Wetherspoons, pre 1/4/2017	CCA	No DLM signpost to CCA
Exemptions (including partial exemption)	Scenario 8 - farm office, exemption conceded on IPP wef 1/5/2013 & facts recently obtained.	DLM	DLM if VO is satisfied that at 1 April 2017 the facts are the same. If facts at 1/4/17 unclear then direct via CCA.
	Scenario 9 - special school. Deleted from list wef 1/6/2016 by BAR & facts recently obtained.	DLM	DLM if VO is satisfied that at 1 April 2017 the facts are the same. If facts at 1/4/17 unclear then direct via CCA.
Composites - a property becoming a composite or an increase in amount of non-domestic.	Scenario 10 - house becomin  View the original news story Related Articles Scroll Back To Top 📄More Articles National Statistics: Dual citizens living in England and Wales: Census 2021Thursday, 31 Aug Guidance: Client level data and Short and Long Term data collections dual-run grant 2023 to 2024Thursday, 9 Mar Guidance: Open general export licence (dual-use items: India)Tuesday, 28 Jun Guidance: Dual registration for specialist events hauliersFriday, 15 Jul Guidance: Dual registration for specialist events hauliersFriday, 15 Jul Comments Scroll Back To Top ✎Write Comment We don't have any comments for this article yet. Why not join in and start a discussion. Write a Comment Scroll Back To Top Your name: Your email: Comments: Post my comment  Sponsored Advert   Ministerial Departmental News   PM's Office, 10 Downing Street   Cabinet Office   Department for Business, Innovation and Skills   Department for Communities and Local Government   Department for Culture, Media and Sport   Department for Education   Department for Environment, Food and Rural Affairs   Department for International Development   Department for Transport   Department for Work and Pensions   Department of Energy and Climate Change   Department of Health   Foreign and Commonwealth Office   HM Treasury   Home Office   Ministry of Defence   Ministry of Justice   Northern Ireland Office   Scotland Office   Wales Office   See all departments News Calendar Recent Comments  Sponsored Advert   Follow Us on Twitter Tweets by @gov_wire  Latest Government News Decision: CIL Appeal 1819342 - 03 Aug 23 - Chapel conversion Decision: CIL Appeal 1821813 - 03 Aug 23 - Construction of four dwellings Guidance: Register of licensed sponsors: workers Guidance: Register of licensed sponsors: students Guidance: Investigations: code of practice issued under section 377 Guidance: Certain information orders: code of practice Guidance: Search, seizure and detention of property (England and Wales) Guidance: Recovery of cryptoassets: code of practice issued under section 303Z25 Yavinder Malhi is reappointed to the Natural History Museum Board Guidance: Personal Injury Discount Rate    Business Climate Crime Defence Economy Environment Housing Immigration NHS Overseas Schools Tax Transport Work ALL ❯ © 2024 Copyright CliqTo Media Ltd. Registered in England, company number 7575287. Privacy Policy | Terms & Conditions | Copyright Notice Contains public sector information licensed under the Open Government Licence v3.0. Share This Enjoyed this? Why not share it with others if you've found it useful by using one of the tools below: