CCA Flashcards
What legislation enforced CCA
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017
What is the first stage of the CCA process
First you need to register as an individual or organisation under the government gateway account
What information is needed when registering
- National insurance number
- Date of birth
- UK passport
- P60
- Payslips
Can you register on behalf of your client
It is a criminal offence to register on behalf of your client. A client however can register an agent as an assistant
How do you claim a property
- Proof of relationship with the property must be given i.e. business rates bill or utility bill.
- An agent can claim a property for their client under their government gateway account as an assistant. However claiming a client’s property under your agent account is illegal and can lead to a criminal offence
How do you appoint an agent
There is a unique agent code you must register
Explain the check stage of the CCA Process
This is a factual check of matters even if you want to tell the VOA about other changes. Supporting documents such as plans and rental information will need to be submitted so that both parties can check that the current valuation is correct. The VO will change the entry in the list if they deem to be necessary. Occupants then have 4 months to submit an appeal
Explain the challenge stage of the CCA process
If you are not in agreement with the VOA’s decision at the check stage then a challenge is submitted. This must be made 4 months after the check decision or 16 months if it is in regards to a material change in the locality. If you receive no notice from the VOA a submission can be made within 18 months
Who can submit a challenge
Current owner or occupier
Previous owner or occupier
An agent authorised to act for either party
How many times can you submit a challenge
You can’t submit a challenge against the same valuation for the same reason more than once. Unless it has a different effective date.
Can you submit any additional information after a challenge has been made?
No, unless the information was not available when the challenge was submitted
What outcomes may occur after a challenge decision
Well founded
Agreement
Disagreement
Withdrawn
When is an appeal made
After the VOA’s challenge decision. This can be made within 4 months of their decision or 18 months if they do not respond. can be 16 months for an MCC
How long does VTE take to issue a response
1 month
Take me through the appeals process
Register on government gateway
Undertake check submission
Move to challenge stage
Make an appeal to valuation tribunal
What is a GPCR?
This is a Group Pre Challenge Review where an agent can submit an appeal on behalf of a number of occupiers on the point of contention for example an MCC
What is a RALD
Request from the VOA for Rent and Lease Details
Name some grounds for making an appeal
- Valuation on 01-APR-2017 was incorrect
- Valuation is wrong due to a material change of circumstance
- A change made to the list by a Valuation Officer
- Incorrect valuation due to a recent Tribunal ruling
- Incorrect effective date shown
- New entry to be shown in list
- Deletion to be shown in list
What are the 4 main responses to an appeal
Well founded
Agreement
Withdrawal
Disagreement
How long does the VO have after an agreement or Valuation Tribunal to alter the rating list
2 weeks
What are the types of appeal made to the Valuation Tribunal
- Against the rating list
- Council Tax appeal
- Transitional relief
- Completion notice
- Penalty notice made against the occupant for not submitting correct information
Does the RICS have any guidance on appeals
Rating Appeals Guidance Note 2017
What RICS standards and guidance are there for rating
Rating Appeals Guidance Note 2017 (appeals process)
Rating Consultancy Code of Practice (standards of practice for rating practitioners)
what matters can be dealt with at the ‘Check’ stage?
- Confirm or change the information held
- Something external to the property has affected its value (an MCC)
- The property needs to be split from others (into two or more properties)
- The property needs to be merged with others (into one or more properties)
- The property is no longer used for business or has been demolished
- The property has been subject to a court decision
What would make a Challenge incomplete?
a) the name, address and contact details of the proposer;
b) the grounds of the proposal including the particulars on which each of the grounds is based (“particulars of the grounds of the proposal”);
c) details of the proposed alteration of the list;
d) the date from which the proposer asserts the proposed alteration should have effect;
e) the date on which the proposal is served on the VO;
f) evidence to support the grounds of the proposal;
g) a statement as to how the evidence supports the grounds of the proposal.
What is a small proposer?
A business that has employed fewer than 10 people on average in the last 12 months. In that same period, it must also have had a turnover or balance sheet of less than £2 million. Small proposers will have prioritised appeals undertaken
What are the benefits of CCA compared to IPPs?
For the VO:
- More onus on the appellant to supply accurate information (no speculative appeals)
From the appellant:
- Statutory time frame for the VO to respond
- More transparent with information and valuation
What makes a valid proposal?
Regulation 6 Alteration of Lists and Appeals 2009
the name, address and contact details of the proposer;
the grounds of the proposal including the particulars on which each of the grounds is based (“particulars of the grounds of the proposal”);
details of the proposed alteration of the list;
the date from which the proposer asserts the proposed alteration should have effect;
the date on which the proposal is served on the VO;
evidence to support the grounds of the proposal; and
a statement as to how the evidence supports the grounds of the proposal.
What is the difference between a 2010 appeal and a 2017 appeal?
2010 IPP would go straight to appeal and VT if unresolved. A CCA appeal would first have to pass through the check and challenge stage before reaching an appeal and VT. Also the Alteration of Lists and Appeals Regulations 2017 apply
If a check is made for an MCC what is the material day for that case?
The date of the confirmation of the check
Can new evidence be introduced at the appeal stage?
No it cant unless it was not known to the parties at the time of the challenge
What must Valuation Tribunals consider when looking at the current valuation
Consider whether the current RV is within the bounds of reasonable valuation judgement. this means that minor reductions deemed to fall within the bounds of reasonableness are to be disregarded
What will the VO issue at the end of a check?
Check decision notice
Give a brief overview of the challenge stage
Initial response issued
Further discussion
Decision notice if unresolved
What is the cost for making an appeal?
£150 for small businesses and £300 for larger firms
Give a brief overview of the check stage
IP registers on government gateway
IP claims the property
IP views details held by VO
IP submits any factual changes (e.g. floor area)
Check case raised
Check decision notice issued based on evidence
What regulations relate to validity of a challenge
Alteration of lists and appeals 2017
Regulation 4(1) which covers the possible grounds for the proposal such as a RV being inaccurate on the day the list was compiled (existing regulations)
Regulation 6(4) to 6(6) which covers details of what a challenge must contain such as a proposed rating list alteration.
Can IP’s resubmit an invalid challenge?
IP can resubmit invalid challenge providing they are within the 4 month time limit
