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APC > Local Taxation > Flashcards

Local Taxation Flashcards

1
Q

What is a hereditament?

A

A single unit of rateable occupation.

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2
Q

Where is rateable value defined?

A

LGFA 1988, Schedule 6, paragraph 2

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3
Q

What is the definition of rateable value?

A
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4
Q

What are the four tenets of rateable occupation?

A
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5
Q

What exemptions are there?

A
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6
Q

What reliefs might be applied?

A
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7
Q

What’s the difference between an expert witness and an advocate?

A
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8
Q

What is the Material Day?

A
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9
Q

What is the Effective Date?

A
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10
Q

What is the AVD?

A
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11
Q

What is a completion notice?

(Office, Hounslow)

A
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12
Q

What is an MCC?

A
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13
Q

What is a Valuation Office Notice (VON)?

(Retail, Bracknell)

A
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14
Q

When undertaking work for rating purposes, who is the client?

A

Ministry of Housing, Communities and Local Governemnt (MHCLG)

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15
Q

What are the CCA timeframes?

A

Ratepayer:
- 4 months to submit challenge from check completion (16 months if MCC)
- 4 months to appeal to VTE from challenge completion

VOA:
- 12 months to complete check (3 month target)
- 18 months to complete challenge (12 month target)

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16
Q

What are the grounds for a challenge proposal?

A
  1. Complied list proposal
  2. MCC
  3. Inaccurate VO alteration
  4. Court or tribunal decision
  5. Deletion
  6. Insertion of new hereditament into the list
  7. Description in the list
  8. Statements about the hereditament
17
Q

What is a ‘compiled list’ proposal?

A

”the rateable value shown in the list for a hereditament was inaccurate on the day the list was compiled”

18
Q

What is the ‘one bite at the cherry rule’?

A

An IP cannot make a proposal where one has already been made by that person (or someone with a qualifying connection) on the same grounds arising from the same event in respect of the same hereditament (Reg 4(3)(b)(i)).

19
Q

What are 3 examples of an unlawful proposal?

A
  1. Not having a legal interest in the property by being an IP or former IP, so not legally entitled to make a proposal
  2. The Challenge is submitted out of time
  3. No Check has been submitted by the same proposer.
20
Q

What is the difference between an incomplete and an unlawful proposal?

A

An incomplete proposal is defective in its content as specified in Reg 6. An unlawful proposal is one that does not meet requirements regarding its actual submission.

APC (12 decks)

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