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Flashcards in Legislation Deck (13)
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1

Main governing legislation for non-domestic rating which superseded the General Rate Act 1967

Local Government Finance Act 1988:

2

Legislation enacting Council Tax as a form of taxation

Local Government Finance Act 1992:

3

Looked at the retention of a non-domestic rate for local authorities, provision of information

Local Government Finance Act 2012:

4

Introduced the CCA system into rating

Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2017

5

Still relevant and considers the alteration of the non-domestic rating list

Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 2009

6

Concerns the material day when making a list alteration

The Non-Domestic Rating (Material Day for List Alterations) Regulations 2005

7

Alteration of the rating list for matters concerning domestic dwellings

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

8

Regulations for valuation tribunal including submission, representation, evidence, costs etc.

The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009

9

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

10

Enacted for chargeable amounts in the 2010 rating list

The Non-Domestic Rating (Chargeable Amounts) Regulations 2009

11

Enacted for chargeable amounts in the 2017 rating list

The Non-Domestic Rating (Chargeable Amounts) Regulations 2016

12

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

13

Sets out conditions for exemption of rates due to vacancy

The Non-Domestic Rating (Unoccupied Property) Regulations 2008