Legislation Flashcards
Main governing legislation for non-domestic rating which superseded the General Rate Act 1967
Local Government Finance Act 1988:
Legislation enacting Council Tax as a form of taxation
Local Government Finance Act 1992:
Looked at the retention of a non-domestic rate for local authorities, provision of information
Local Government Finance Act 2012:
Introduced the CCA system into rating
Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2017
Still relevant and considers the alteration of the non-domestic rating list
Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2009
Concerns the material day when making a list alteration
The Non-Domestic Rating (Material Day for List Alterations) Regulations 2005
Alteration of the rating list for matters concerning domestic dwellings
The Council Tax (Alteration of Lists and Appeals) Regulations 2009
Regulations for valuation tribunal including submission, representation, evidence, costs etc.
The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009
Set out the 4 classes of rateable plant and machinery
Valuation for Rating (plant and machinery) Regulations 2000
1) Power generation e.g. cables, conductors and wind turbines
2) Services to a property e.g. heating, cooling and supplying water
3) Rateable infrastructure e.g. including lifts and railway tracks
4) Process plant such as fixed cranes, masts and tanks
Enacted for chargeable amounts in the 2010 rating list
The Non-Domestic Rating (Chargeable Amounts) Regulations 2009
Enacted for chargeable amounts in the 2017 rating list
The Non-Domestic Rating (Chargeable Amounts) Regulations 2016
Introduction of the exemption of properties under £12,000 RV where the occupier only owns 1 hereditament
The Non-Domestic Rating (Reliefs, Thresholds and Amendment) (England) Order 2017
Sets out conditions for exemption of rates due to vacancy
The Non-Domestic Rating (Unoccupied Property) Regulations 2008
