Menu
Draft regulations, known as The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations S.I. 2015 No. 424 have today been laid before parliament. Assuming these regulations pass parliamentary procedure they will come into force on 28 March 2015.
The effect of these regulations will be to apply significant limits to the backdated effect of business rates appeals made on or after 1 April 2015. For most appeals made after this date the earliest date that the appeal could have effect is 1 April 2015, as opposed to the earliest date for appeals made now which is 1 April 2010.
Appeals can still be made after 1 April 2015 but for most such appeals their backdated effect will be strictly limited. This is an important change and is one which ratepayers would be advised to review carefully. Ratepayers should be warned against simply appealing all rating assessments as the Valuation Office Agency still has powers to backdate changes in certain circumstances, and those powers will continue until 1 April 2016.
The regulations are difficult to read as they apply a series of amendments to the existing rules. It is also an odd measure to introduce now. The government says that the changes merely reflect the position that would have occurred had the 2010 rating list ended, as it was due to do, on 31 March 2015. However the 2010 rating list will continue for a further two years, but the rights to backdate most appeals will end!
Ratepayers should seek properly informed advice and, if necessary, take action before 1 April 2015. These changes apply in England only – there are different rules in Scotland, Wales, and Northern Ireland.
