The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017

law://uk/uksi/2017/156@2026-11-12

Contents

1Citation and commencement#

These regulations may be cited as the Mink (Keeping) Regulations 1975 and shall come into operation on 1st January 1976.

(1)These Regulations may be cited as the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017.

(2)These Regulations come into force on 1stApril 2017.

2Application#

The amendments made by these Regulations apply only in relation to—

(a)a local non-domestic rating list compiled on or after 1st April 2017; and

(b)a central non-domestic rating list compiled on or after 1st April 2017.

3Interpretation#

In these Regulations “the 2009 Procedure Regulations” means the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009.

4Amendment of regulation 2#

In regulation 2 (interpretation: general) of the 2009 Procedure Regulations—

(a)in paragraph (1)—

(i)in the definition of “appeal”, for paragraph (c) substitute—“c regulation 13A of the NDR Regulations;”

(ii)after the definition of “local list” insert—“• “NDR appeal” means an appeal under regulation 13A of the NDR Regulations;”

(b)in paragraph (3)(d)(i)—

(i)for “regulation 8, 13” substitute “regulation 13A”; and

(ii)for “VO” substitute “VTE”; and

(c)after paragraph (3) insert—“4 A reference in these Regulations to a matter included in the notice of appeal or any document accompanying the notice of appeal does not include any particulars of the grounds of the proposal with which the VO agreed.5 In paragraph (4), “particulars of the grounds of the proposal” has the meaning given in the NDR Regulations.”

5Amendment of regulation 5#

In regulation 5 (arrangements for appeals) of the 2009 Procedure Regulations—

(a)for paragraph (2) substitute—“2 The VTE shall not deal with an appeal under regulation 10 of the CT Regulations or a NDR appeal until any appeal under regulation 7 of the CT Regulations in respect of the same proposal has been decided.”

(b)in paragraph (3) for “referred under regulation 13” substitute “made under regulation13A”.

6Amendment of regulation 6#

In regulation 6 (appeal management powers) of the 2009 Procedure Regulations—

(a)in paragraph (3)(c), before “permit” insert “subject to paragraph (4),”;

(b)in paragraph (3)(d), before “permit” insert “subject to regulations 17, 17A and 18A,”;

(c)after paragraph (3) insert—“4 The VTE may permit or require a party to a NDR appeal to amend a document under paragraph(3)(c) only if the amendment is in order to correct an inaccuracy in the document.”

7Amendment of regulation 7#

In regulation 7 (lead appeals) of the 2009 Procedure Regulations, in paragraph (1)(a)(ii) for “regulation 13” substitute “regulation 13A”.

8Amendment of regulation 17#

In regulation 17 (evidence and submissions) of the 2009 Procedure Regulations—

(a)in paragraph(1), for “The VTE” substitute “Subject to paragraph (1A), the VTE”;

(b)after paragraph (1) insert—“1A The VTE may only direct a party to a NDR appeal to provide evidence or submissions that relate to a matter included in—a the notice of appeal or any document accompanying the notice of appeal; orb new or further evidence admitted under regulation 17A.”

(c)in paragraph(2), for “The VTE” substitute “Subject to regulation 17A, the VTE”;

(d)in paragraph (4), at the end insert—“c for a NDR appeal, the information relates to a matter included in—i the notice of appeal or any document accompanying the notice of appeal; orii new or further evidence admitted under regulation 17A.”

(e)after paragraph (6) insert—“6A On a NDR appeal, the VTE may only admit as evidence documents produced or submitted under paragraph (6)(b) that relate to a matter included in—a the notice of appeal or any document accompanying the notice of appeal; orb new or further evidence admitted under regulation 17A.”

9Insertion of regulation 17A#

After regulation 17 of the 2009 Procedure Regulations insert—“17A 1 On a NDR appeal, the VTE may only admit evidence that was not included in the notice of appeal or any document accompanying the notice of appeal (“new evidence”) if—a that evidence—i is provided by a party to the appeal;ii relates to the ground on which the proposal was made; andiii was not known to the party and could not reasonably have been acquired by the party before the proposal was determined under Part 2 of the NDR Regulations; orb all the parties to the appeal agree in writing to the party providing the new evidence.2 If the VTE admits new evidence under paragraph (1), the VTE may admit further evidence provided by another party to the appeal if the further evidence specifically relates to—a the new evidence; andb the ground on which the proposal was made.3 A party which provides evidence under paragraph (1) or (2) must also provide that evidence to all the other parties to the appeal.”

10Amendment of regulation 18#

In regulation 18 (summoning of witnesses, and orders to answer questions or produce documents) of the 2009 Procedure Regulations, before paragraph (1) insert—“A1 In relation to a NDR appeal, this regulation applies subject to regulation 18A.”

11Insertion of regulation 18A#

After regulation 18 of the 2009 Procedure Regulations insert—“18A 1 This regulation applies in relation to a NDR appeal.2 The VTE may only issue a summons under regulation 18(1)(a) requiring a person to attend a hearing as a witness in relation to matters included in—a the notice of appeal or any document accompanying the notice of appeal;b evidence or submissions provided in accordance with a direction under regulation17(1);c information to which regulation 17(4) applies which is used in the proceedings by the VO;d evidence admitted under regulation 17(6A); ore new or further evidence admitted under regulation 17A.3 The VTE may only order a person under regulation 18(1)(b) to answer questions in relation to matters included in—a the notice of appeal or any document accompanying the notice of appeal;b evidence or submissions provided in accordance with a direction under regulation17(1);c information to which regulation 17(4) applies which is used in the proceedings by the VO;d evidence admitted under regulation 17(6A); ore new or further evidence admitted under regulation 17A.4 The VTE may only order a person under regulation 18(1)(b) to produce documents that relate to matters included in—a the notice of appeal or any document accompanying the notice of appeal;b evidence or submissions provided in accordance with a direction under regulation17(1);c information to which regulation 17(4) applies which is used in the proceedings by the VO;d evidence admitted under regulation 17(6A); ore new or further evidence admitted under regulation 17A.”

12Amendment of regulation 19A#

In regulation 19A (withdrawals and deemed withdrawals for non-domestic rating appeals) of the 2009 Procedure Regulations—

(a)in paragraph (2)(a)(ii) for “VO” substitute “appellant”;

(b)for paragraph (3) substitute—“3 The VTE must notify each party in writing of a withdrawal under paragraph (2).”

(c)in paragraph (5) after “any” insert “other”;

(d)for paragraph (6)(a) substitute—“a the date on which the VTE notifies each party under paragraph (3) of the withdrawal of the appeal; or”

(e)in paragraph (7) for “regulation 13 of the NDR Regulations (disagreement as to proposed alteration)” substitute “regulation 13A of the NDR Regulations (making an appeal to the VTE)”; and

(f)omit paragraphs (9) and (10).

13Amendment of regulation 33#

In regulation 33 (appeals relating to validity of proposals) of the 2009 Procedure Regulations—

(a)omit “or regulation 13 of the NDR Regulations (disagreement as to proposed alteration)”;

(b)omit “or, as the case may be, the VO”.

14Amendment of regulation 36#

In regulation 36 (notice of decisions) of the 2009 Procedure Regulations, after paragraph (2) insert—“3 For a NDR appeal—a a decision notice provided under paragraph (2)(a) must be accompanied by a written statement of the VTE panel’s reasons for the decision;b the statement of reasons for the decision must specify which, if any, grounds of the appeal were made out; andc the VTE must send a copy of the decision notice and the statement of reasons for the decision to—i if the appellant is not the ratepayer, the ratepayer; andii any IP mentioned in regulation 12(2)(e) of the NDR Regulations who was served a notice of the VO’s decision under regulation 13(2) of those Regulations.4 In paragraph (3)(b), “grounds of the appeal” has the meaning given in regulation 2 of the NDR Regulations.”

15Insertion of regulation 37A#

After regulation 37 (reasons for the decision) of the 2009 Procedure Regulations insert—“37A 1 This regulation applies in relation to a NDR appeal.2 In determining an appeal, the VTE must not take into account any matter unless it was included in—a the notice of appeal or any document accompanying the notice of appeal;b evidence or submissions provided in accordance with a direction under regulation17(1);c information to which regulation 17(4) applies which is used in the proceedings by the VO;d evidence admitted under regulation 17(6A); ore new or further evidence admitted under regulation 17A.”

16Amendment of regulation 38#

In regulation 38 (orders other than consent orders) of the 2009 Procedure Regulations, in paragraph (4) for “an appeal under regulation 13 of the NDR Regulations (disagreement as to proposed alteration)” substitute “a NDR appeal”.

17Transitional provision#

The 2009 Procedure Regulations as in force immediately before these Regulations come into force continue to have effect in relation to a rating list compiled before 1st April 2017.

Contains public sector information licensed under the Open Government Licence v3.0.

The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017

The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) (Amendment) Regulations 2017

1Citation and commencement#

2Application#

3Interpretation#

4Amendment of regulation 2#

5Amendment of regulation 5#

6Amendment of regulation 6#

7Amendment of regulation 7#

8Amendment of regulation 17#

9Insertion of regulation 17A#

10Amendment of regulation 18#

11Insertion of regulation 18A#

12Amendment of regulation 19A#

13Amendment of regulation 33#

14Amendment of regulation 36#

15Insertion of regulation 37A#

16Amendment of regulation 38#

17Transitional provision#

Defined terms · 3

Key facts

History · 1 version

Connections

1Citation and commencement#

2Application#

3Interpretation#

4Amendment of regulation 2#

5Amendment of regulation 5#

6Amendment of regulation 6#

7Amendment of regulation 7#

8Amendment of regulation 17#

9Insertion of regulation 17A#

10Amendment of regulation 18#

11Insertion of regulation 18A#

12Amendment of regulation 19A#

13Amendment of regulation 33#

14Amendment of regulation 36#

15Insertion of regulation 37A#

16Amendment of regulation 38#

17Transitional provision#