Purpose of supplementary legislation and examination of contents Flashcards
What regulations effect the material day and what do they do?
1)
NDR (Material day for list alterations) Regs 1992
2)
Define the material day as on which “matters” laid out in SCH 6 para 7 are to be taken in to account for valuation purposes.
Reg 3 - establishes the MD for different list alterations
What legislation governs the tribunal process and what dose it do ?
1)
Valuation tribunal for England ( CT and rating appeals) (procedures) Regs 2009.
2)
Establishes the standard directions for CT and NDR in the tribunal process.
The VTE released a consolidated practice statement in 2017 effective from 01 April 2017.
What legislation governs alterations to the list ?
1)
Non domestic rating ( alteration of list appeals) regs 2009
a)
Process of making an alteration and how alterations are made.
2)
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017
b)
introduction of the CCA process within the existing framework.
What legislation effects plant and machinery and what kind of P&M dose it effect ?
1)
Valuation for Rating (plant and machinery) Regulations 2000.
a)
Power generation e.g. cables, conductors and wind turbines
b)
Services to a property e.g. heating, cooling and supplying water
c)
Ratable infrastructure e.g. including lifts and railway tracks
d)
Process plant such as fixed cranes, masts and tanks
2)
Valuation for Rating (plant and machinery) Regulations 2008.
a) Introduction of micro generational regs - P&M with micro generational P&M will be exempt from the life of the list of which it was installed.
What governs legislation relating to transitional relief ?
The Non-Domestic Rating (Chargeable Amounts) Regulations 2016
What legislation introduced small business rates relief and what is SBRR
The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017
Introduction of the exemption of properties under £12,000 RV where the occupier only owns 1 hereditament
Sliding scale between £12,000 - £16,000
separate multiplier under £59,999.
What legislation deals with unoccupied property’s and what is pertained within ?
The Non-Domestic Rating (Unoccupied Property) Regulations 2008
a) Generally, 3M
b) 6M for industrials – use must be industrial.
c) Cannot be occupied – legally/ under legislation
d) Prohibited by the crown or BA
e) Listed buildings
f) Insolvency or trustee
g) Charity’s if next use
h) Partly OCCUPIED– discression of BA
What is PICO introduce ?
Property in Common Occupation Act 2018
Reversed decision of Woolway v Mazars. If they are continues though touching either vertically or horizontally then they can be one hereditament. Do not require prima facie.
What legislation governs the submission of evidence for tribunal ?
Regulation 17 of valuation tribunal for England regs 2009
