The Council Tax (Alteration of Lists and Appeals) Regulations 1993

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred upon them by section 143(1) and (2) of, and paragraphs 1, 4, 5, 6, 8, 11, 12, 15 and 16 of Schedule 11 to, the Local Government Finance Act 1988[^f00001] and sections 24 and 113(1) and (2) of the Local Government Finance Act 1992[^f00002], and of all other powers enabling them in that behalf, and after consultation with the Council on Tribunals as required by section 8 of the Tribunals and Inquiries Act 1992[^f00003], hereby make the following Regulations:

PART I — Preliminary

Citation and commencement

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These Regulations may be cited as the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and shall come into force on 1st April 1993.

Interpretation

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• (1) In these Regulations—

• “the Act” means the Local Government Finance Act 1992;

• “the 1988 Act” means the Local Government Finance Act 1988;

• “billing authority”, in relation to a dwelling, means the billing authority in whose area the dwelling is situated[^f00004];

• “interested person”, in relation to a dwelling and a day, means—the owner[^f00005];where subsection (3) of section 8 of the Act has effect on the day, and regulations provide for that subsection to have effect as if, for the reference to the owner, there were substituted a reference to another person, that other person[^f00006];in relation to an exempt dwelling[^f00007] or a dwelling in respect of which the amount set under section 30 of the Act for the financial year is nil, any person (other than the owner) who would be liable to pay council tax if the dwelling were not an exempt dwelling or, as the case may be, the amount so set were other than nil; andany other person who is a taxpayer in respect of the dwelling;

• “list” means, other than in regulation 5(1A), (3) and (3A), a valuation list compiled under section 22, section 22A or section 22B of the Act;

• “listing officer” in relation to a list, means the officer charged with its maintenance under that section;

• “proposal” means a proposal for the alteration of a list;

• “proposer” means the person making a proposal; and

• “taxpayer”, in relation to a dwelling and a day, means the person who is liable (whether solely or jointly and severally) to pay council tax in respect of the dwelling and the day.

• (2) Any reference in these Regulations—

• (a) to a party to an appeal shall be construed in accordance with Part III of these Regulations;

• (b) to a dwelling being situated in the area of a billing authority includes a reference to its being treated as so situated; and

• (c) to Schedule 4A is a reference to Schedule 4A to the 1988 Act as it applies for the purposes of Part I (Council Tax: England and Wales) of the Act[^f00008].

PART II — Alteration of valuation lists

Interpretation of Part II

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In this Part—

• “alteration” means alteration of a list in relation to a particular dwelling, and “alter” shall be construed accordingly;

• “company” and “subsidiary” have the same meanings as in sections 736 and 736A of the Companies Act 1985[^f00009]; and

• “relevant valuation tribunal”, in relation to a proposal, means the valuation tribunal established by regulations under Schedule 11 to the 1988 Act[^f00010] for the area in which is situated the dwelling to which the proposal relates.

Restrictions on alteration of valuation bands

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• (1) No alteration shall be made of a valuation band[^f00011] shown in a list as applicable to any dwelling unless—

• (a) since the valuation band was first shown in the list as applicable to the dwelling—

• (i) there has been a material increase in the value of the dwelling and a relevant transaction[^f00012] has been subsequently carried out in relation to the whole or any part of it; or

• (ii) subject to paragraph (2), there has been a material reduction[^f00013] in the value of the dwelling; or

• (iii) the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act[^f00014] ; or

• (iv) in the case of a dwelling which continues to be a composite hereditament, there has been an increase or reduction in its domestic use; or

• (b) the listing officer is satisfied that—

• (i) a different valuation band should have been determined by him as applicable to the dwelling; or

• (ii) the valuation band shown in the list is not that determined by him as so applicable; or

• (c) an order of a valuation tribunal or of the High Court requires the alteration to be made.

• (1A) In determining whether the valuation band shown in a list as applicable to any dwelling may be altered on the ground specified in paragraph (1)(a)(i), where—

• (a) the circumstances which caused the increase referred to in that provision arose before an alteration made to correct an inaccuracy in the list had effect in relation to the dwelling in accordance with paragraph (6)(a) or (7) of regulation 14 (“the previous alteration”); and

• (b) the previous alteration has had effect before a relevant transaction has been carried out,

the previous alteration shall be deemed to have had effect before the circumstances which caused the material increase arose.

• (2) Where a material reduction in the value of a dwelling is caused wholly by the demolition of any part of the dwelling, the valuation band shall not be altered if the works of demolition are part of, or connected with, a building, engineering or other operation carried out, in progress or proposed to be carried out in relation to the dwelling.

• (3) The reference in paragraph (2) to an operation does not include the repair of any damage caused to the dwelling in the course of demolition.

Circumstances and periods in which proposals may be made

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• (1) Subject to the following paragraphs of this regulation, where a billing authority or an interested person is of the opinion that a list is inaccurate because—

• (a) it shows as a dwelling property which ought not to be shown (including property shown as one dwelling which, by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992[^f00015], falls to be shown as a number of dwellings, but excluding property in respect of which a determination of the listing officer under article 4 of that Order is for the time being effective for the purposes of Part I of the Act), or

• (b) it fails to show a dwelling which ought to be shown, or

• (c) the listing officer has determined as applicable to the dwelling a valuation band other than that which should have been determined as so applicable, or

• (d) since the valuation band was first shown in the list as applicable to the dwelling, one (or more) of the events mentioned in sub-paragraph (a) of paragraph (1) of regulation 4 has occurred; or

• (e) in relation to a matter shown in it, account has not been taken (whether as regards a particular dwelling or a class of dwelling) of a relevant decision of a valuation tribunal or the High Court,

that authority or person may make a proposal for the list.

• (1A) No proposal may be made later than 31 December 2005 in relation to a list compiled under section 22 or section 22A of the Act other than in respect of paragraphs (2) and (6) and regulation 8(3)(a) and (9).

• (2) No proposal in relation to the matter mentioned in sub-paragraph (e) of paragraph (1) may be made after the expiry of the period of six months beginning on the day on which the decision in question was made.

• (3) Subject to paragraph (4) and regulation 8(3)(a), where, in relation to a dwelling shown in a list compiled under section 22 or 22A of the Act on the day on which it is compiled, a billing authority or an interested person is of the opinion mentioned in paragraph (1) by reason of the matter mentioned in sub-paragraph (c), any proposal for the alteration of that lis as regards that matter must be made not later than 30th November 1993.

• (3A) Subject to paragraph (4) and regulation 8(3)(a), where, in relation to a dwelling shown in a list compiled under section 22B of the Act on the day on which it is compiled, a billing authority or an interested person is of the opinion mentioned in paragraph (1) by reason of the matter mentioned in sub-paragraph (c), any proposal for the alteration of that list as regards that matter must be made not later than 30 September 2006.

• (4) A person who on any day during the period in which a list is in force becomes the taxpayer in respect of a particular dwelling shown in the list may, subject to paragraph (5), make a proposal for the alteration of the list in respect of that dwelling where—

• (a) he has not during that period previously been the taxpayer in respect of that dwelling; or

• (b) the dwelling is first shown in the list after the day on which it was compiled.

• (5) No proposal may be made under paragraph (4) where—

• (a) six months has expired since the day on which the person first became the taxpayer;

• (b) a proposal to alter the same list in relation to the same dwelling and arising from the same facts has been considered and determined by a valuation tribunal (otherwise than as mentioned in regulation 25(4)) or by the High Court;

• (c) the new taxpayer is a company which is a subsidiary of the immediately preceding taxpayer;

• (d) the immediately preceding taxpayer is a company which is a subsidiary of the new taxpayer;

• (e) both the new and the immediately preceding taxpayers are companies which are subsidiaries of the same company; or

• (f) he change of taxpayer has occurred solely by reason of the formation of a new partnership in relation to which any of the partners was a partner in the previous partnership.

• (6) Where the listing officer has altered the list in respect of a dwelling, a billing authority or an interested person may, within six months of the service of the notice of alteration under regulation 15, make a proposal for either or both of the following—

• (a) the restoration of the list to its state before the alteration was made,

• (b) a further alteration of the list in respect of that dwelling.

• (7) Paragraph (6) does not apply to the extent that the alteration in question—

• (a) consists of—

• (i) the insertion or alteration of a reference number,

• (ii) the alteration of an address,

• (iii) the correction of a clerical error, or

• (iv) the entry of the day from which an alteration has effect where the day is the completion day determined under Schedule 4A in relation to the dwelling concerned; or

• (b) reflects a change in the area of the billing authority or the decision of a valuation tribunal or the High Court in relation to the dwelling concerned.

Manner of making proposals and information to be included

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• (1) A proposal shall be made by notice in writing served on the listing officer; and the notice shall—

• (a) state the name and address of the proposer, and the capacity in which he makes the proposal;

• (b) identify the dwelling to which it relates;

• (c) identify the respects in which it is proposed the list be altered; and

• (d) include—

• (i) a statement of the reasons for believing the list to be inaccurate;

• (ii) if the proposal is made in the circumstances mentioned in regulation 5(1)(d), a statement of the reasons for the belief that an event mentioned in sub-paragraph (a) of paragraph (1) of regulation 4 has occurred, and of the date on which the event occurred;

• (iii) if the proposal is made in the circumstances mentioned in regulation 5(1)(e), a statement identifying the property to which the decision in question relates and the date of that decision and that the decision was a decision of the valuation tribunal or, as the case may be, the High Court;

• (iv) if the proposal is made in the circumstances mentioned in regulation 5(4), a statement of the day on which the proposer became the taxpayer;

• (v) if the proposal disputes the accuracy of an alteration made by the listing officer, a statement of the day on which the listing officer served the relevant notice under regulation 15;

• (vi) if the proposal disputes the day from which an alteration should have effect, a statement of the day proposed in its place.

• (2) A proposal may deal with more than one dwelling—

• (a) in the circumstances mentioned in regulation 5(1)(a); or

• (b) where the proposer makes the proposal in the same capacity as respects each dwelling, and each of the dwellings is within the same building as each other dwelling or, where any of them is not within a building, it is within the same curtilage as the other or others.

Acknowledgement of proposals

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• (1) Subject to paragraph (2), within the period of 28 days beginning on the day on which he receives a proposal, the listing officer shall by notice in writing served on the proposer acknowledge its receipt.

• (2) Paragraph (1) does not apply where the listing officer serves a notice under regulation 8 in respect of the proposal.

• (3) A notice under paragraph (1) shall specify the date of receipt of the proposal; and shall be accompanied by a statement of the effect of regulations 9 to 13.

Proposals treated as invalid

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• (1) Where the listing officer is of the opinion that a proposal has not been validly made, he may within four weeks of its service on him serve notice (an “invalidity notice”) on the proposer that he is of that opinion, and stating—

• (a) his reasons for that opinion, and

• (b) the effect of paragraphs (3) to (6).

• (2) The listing officer may at any time withdraw an invalidity notice by notice in writing served on the proposer; and on such withdrawal any appeal against the invalidity notice shall be treated as having been withdrawn.

• (3) Unless an invalidity notice has been withdrawn in accordance with paragraph (2), the person on whom it is served may, within four weeks of its service on him—

• (a) subject to paragraph (4), make a further proposal in relation to the same dwelling, notwithstanding the previous expiry of any period applicable under regulation 5, or

• (b) appeal against the notice to the relevant valuation tribunal.

• (4) No proposal may be made under paragraph (3)(a) where the proposal to which the invalidity notice relates was made under paragraph (3)(a) or after the expiry of any period applicable under regulation 5.

• (5) Where a proposal is made under paragraph (3)(a), the proposal in respect of which the invalidity notice was served shall be treated as having been withdrawn.

• (6) An appeal against an invalidity notice shall be initiated by serving notice of disagreement on the listing officer.

• (7) Unless the listing officer withdraws the invalidity notice within four weeks of the service of the notice under paragraph (6), on the expiry of that period he shall inform the clerk of the relevant valuation tribunal of—

• (a) the entry in the list (if any) which is proposed to be altered,

• (b) the grounds on which the proposal was made, and

• (c) the reasons for his opinion that the proposal has not been validly made.

• (8) Where information relating to an invalidity notice has been supplied in accordance with paragraph (7) and the notice is withdrawn, the listing officer shall, as soon as practicable, inform the clerk of the relevant valuation tribunal of the withdrawal.

• (9) Until it is finally decided that the proposal to which an invalidity notice relates was validly made, regulations 9 to 13 shall not apply in relation to the proposal; and where it is finally decided as so mentioned, those regulations shall have effect as if the proposal had been served on the listing officer on the date of that final decision.

• (10) For the purposes of paragraph (9), a final decision is made—

• (a) where the invalidity notice is withdrawn, on the day of the withdrawal;

• (b) in any other case, on the day on which—

• (i) the valuation tribunal having determined the appeal, the period within which an appeal may be made to the High Court under regulation 32 expires without such an appeal being made; or

• (ii) the High Court determines the appeal.

• (11) Nothing done under this regulation shall be construed as preventing any party to an appeal under regulation 13 from contending for the purposes of that appeal that the proposal to which the appeal relates was not validly made.

Procedure subsequent to the making of proposals

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• (1) Within six weeks beginning on the day on which a proposal is served on him, the listing officer shall serve a copy of the proposal on each of the following (not being the proposer)—

• (a) any person who then appears to him to be the taxpayer as regards any dwelling to which the proposal relates; and

• (b) the billing authority, where that authority has served notice on the listing officer that it wishes to receive a copy of a class or classes of proposal, and the proposal falls within any such class.

• (2) Each copy of a proposal served under paragraph (1)(a) shall be accompanied by a statement of the effect of regulations 10 to 13.

Proposals agreed by listing officer

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Where the listing officer is of the opinion that a proposal is well-founded, he shall—

• (a) serve notice on—

• (i) the proposer, and

• (ii) any person (not being the proposer) who then appears to him to be the taxpayer as regards any dwelling to which the proposal relates,

that he proposes to alter the list accordingly; and

• (b) within six weeks of the date of the notice so alter the list.

Withdrawal of proposals

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• (1) The proposer may, subject to paragraph (2), withdraw the proposal by notice in writing served on the listing officer.