List of key Legislation

Question 1

What is the main governing legislation in rating ?

Answer 1

Local Government Finance Act 1988

Question 2

What are supplementary legislation for the 2017 rating list rating ?

Answer 2

1)
General rates act 1967 ( this was replaced by LGFA 1988 but LGFA still refers to it in the body of legislation)

2)
NDR (Material day for list alterations) Regs 1992

3)
Valuation tribunal for England ( CT and rating appeals) (procedures) Regs 2009.

4)
Non domestic rating ( alteration of list appeals) regs 2009

5)
The Non-Domestic Rating (Chargeable Amounts) Regulations 2016

6)
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 - (cca regulations)

Question 3

What are the relevant legislation for council tax ?

Answer 3

1)
Local Government Finance Act 1992 ( brought in council tax as form of taxation)

2)
The Council Tax (Alteration of Lists and Appeals) Regulations 2009

Question 4

Additional complementary legislation in rating ?

Answer 4

1)
Valuation for Rating (plant and machinery) Regulations 2000.

Valuation for Rating (plant and machinery) Regulations 2008.

2)
The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017

3) The Non-Domestic Rating (Unoccupied Property) Regulations 2008
4) Property’s in common occupation 2018