The Local Government Changes for England (Finance) Regulations 1994

Non-domestic rating: local rating lists and alteration of lists

31.—(1) Subject to paragraph (3), not later than 29th November in the immediately preceding year the valuation officer for any authority referred to in section 89(2A) or (2B) of the 1988 Act shall send to the authority a list of the hereditaments and details in relation to those hereditaments which (on the basis of the information before him) he believes will be the hereditaments and details prescribed or referred to in section 42 of the 1988 Act for the authority on the reorganisation date, and as soon as is practicable after receipt the authority shall deposit the list at its principal office.

(2) Not later than 29th November in the immediately preceding year the valuation officer shall serve a notice on the following authorities of the effect of the alterations which (on the basis of the information then before him) he believes will be the alterations to the authority’s local non-domestic rating list for the purposes of Part III of the 1988 Act which are to take effect on the reorganisation date—

(a)a successor or acquiring authority other than an authority as described in paragraphs (1) or (3); and

(b)a relinquishing authority,

and as soon as is practicable after receipt the authority shall deposit a copy of the notice at its principal office.

(3) In respect of a successor or acquiring authority which is a district council, or a county council to which are transferred by or in consequence of a section 17 order the functions of district councils in relation to the county council’s area, where the reorganisation date is the same as that on which a list is required to be compiled under section 41 of the 1988 Act, the local non-domestic rating list for the authority shall be compiled in accordance with that section.

(4) As soon as is reasonably practicable after the reorganisation date the valuation officer for any relinquishing, successor or acquiring authority shall send to his authority a copy of its list, or notice of the effect of alterations to its list, as the case may be, to take effect on the reorganisation date but otherwise prepared as described in paragraphs (1) or (2) and as soon as is reasonably practicable after receipt of such a list or such notice of alterations to a list the authority shall deposit the list at its principal office or alter the copy of the non-domestic rating list deposited at its principal office as the case may be.

(5) A list sent in accordance with paragraph (4) shall constitute the local non-domestic rating list of the authority as if the list had been compiled in accordance with section 41 of the 1988 Act and for the purposes of the operation of section 41(2) of that Act the list shall be treated as if it had been compiled on the last 1st April preceding the reorganisation date on which a list falls to be compiled under that section.