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Flashcards in Legislation Deck (13)
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1
Q

Main governing legislation for non-domestic rating which superseded the General Rate Act 1967

A

Local Government Finance Act 1988:

2
Q

Legislation enacting Council Tax as a form of taxation

A

Local Government Finance Act 1992:

3
Q

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

A

Local Government Finance Act 2012:

4
Q

Introduced the CCA system into rating

A

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

5
Q

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

A

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

6
Q

Concerns the material day when making a list alteration

A

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

7
Q

Alteration of the rating list for matters concerning domestic dwellings

A

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

8
Q

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

A

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

9
Q

Set out the 4 classes of rateable plant and machinery

A

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
Q

Enacted for chargeable amounts in the 2010 rating list

A

The Non-Domestic Rating (Chargeable Amounts) Regulations 2009

11
Q

Enacted for chargeable amounts in the 2017 rating list

A

The Non-Domestic Rating (Chargeable Amounts) Regulations 2016

12
Q

Introduction of the exemption of properties under £12,000 RV where the occupier only owns 1 hereditament

A

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

13
Q

Sets out conditions for exemption of rates due to vacancy

A

The Non-Domestic Rating (Unoccupied Property) Regulations 2008