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Part 4 Appendix 3: Effective Dates – 2017 Lists

Valuation Office Agency

August 5
11:59 2022

Effective dates - 2017 and later lists - 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.

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 tomaterial change of circumstances(MCC)

Date of event (2)

Split, merger or reconstitution

Date of event

Deletion

Date of event

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 anotherhereditament

Date of event

Correction ofeffective dateof earlier alteration

Correct date applicable to earlier alteration (4)

Correcting theeffective dateof a new entry

Date of event (5)

New entry without Completion Notice

Date of event

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 therating list

Date of event

Wales only

A nursery ground proposal made under SI 2018/1193 following the Nursery Grounds Act where the ratepayer was in occupation and circumstances existed at 1st April 2017 or earlier

1st April 2017

A nursery ground proposal made under SI 2018/1193 following the Nursery Grounds Act where the circumstances arose after 1st April 2017

Date of event

Notes

  1. Where the original inaccuracy arose as a result of error or default on the part of the ratepayer, the increase can be backdated.

  2. In the case of an alteration by agreement of a proposal (Challenge stage of CCA for England) this is subject to further intervening MCCs all MCCs existing on the day the Check is confirmed must be reflected with effect from the date of the latest MCC.

  3. Where the original inaccuracy arose as a result of error or default on behalf of the ratepayer, the increase can be backdated.

  4. 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

  5. Correcting the effective date of a new entry to the list, should always be to the day of event

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