PART I Preliminary

Citation and commencement _I1

1. These Regulations may be cited as the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and shall come into force on 1st April 1993.

Interpretation _{cross-notesI2}

2.—(1) In these Regulations—

“ the Act ” means the Local Government Finance Act 1992 ;

“ the 1988 Act ” means the Local Government Finance Act 1988 ;

“ billing authority ”, in relation to a dwelling, means the billing authority in whose area the dwelling is situated ( 4 ) ;

“ interested person ”, in relation to a dwelling and a day, means—

[^F2 “ list ” means, other than in regulation 5(1A), (3) and (3A), a valuation list compiled under section 22, section 22A or section 22B of the Act; ^F2]

“ listing officer ” in relation to a list, means the officer charged with its maintenance under that section;

“ proposal ” means a proposal for the alteration of a list;

“ proposer ” means the person making a proposal; and

“ taxpayer ”, in relation to a dwelling and a day, means the person who is liable (whether solely or jointly and severally) to pay council tax in respect of the dwelling and the day.

(2) Any reference in these Regulations—

(a)to a party to an appeal shall be construed in accordance with Part III of these Regulations;

(b)to a dwelling being situated in the area of a billing authority includes a reference to its being treated as so situated; and

(c)to Schedule 4A is a reference to Schedule 4A to the 1988 Act as it applies for the purposes of Part I (Council Tax: England and Wales) of the Act(8).

PART II Alteration of valuation lists

Interpretation of Part II _I3

case3. In this Part—

“ alteration ” means alteration of a list in relation to a particular dwelling, and “alter” shall be construed accordingly;

“ company ” and “ subsidiary ” have the same meanings as in sections 736 and 736A of the Companies Act 1985 ( 9 ) ; ^F3 ...

[^F4 “ property information ” means information held by a listing officer which the listing officer considers to be relevant to a proposal; ^F4]

[^F5 “ the relevant valuation tribunal ”, “ the valuation tribunal ” and “ a valuation tribunal ” each mean the Valuation Tribunal for Wales ^F5] .

Restrictions on alteration of valuation bands _I4

case4.—(1) No alteration shall be made of a valuation band(10) shown in a list as applicable to any dwelling unless—

(a)since the valuation band was first shown in the list as applicable to the dwelling—

(i)there has been a material increase in the value of the dwelling and a relevant transaction(11) has been subsequently carried out in relation to the whole or any part of it; or

(ii)subject to paragraph (2), there has been a material reduction(12) in the value of the dwelling; or

(iii)the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act(13) ; or

(iv)in the case of a dwelling which continues to be a composite hereditament, there has been an increase or reduction in its domestic use; or

(b)the listing officer is satisfied that—

(i)a different valuation band should have been determined by him as applicable to the dwelling; or

(ii)the valuation band shown in the list is not that determined by him as so applicable; or

(c)an order of a valuation tribunal or of the High Court requires the alteration to be made.

[^F6 (1A) In determining whether the valuation band shown in a list as applicable to any dwelling may be altered on the ground specified in paragraph (1)(a)(i), where—

(a) the circumstances which caused the increase referred to in that provision arose before an alteration made to correct an inaccuracy in the list had effect in relation to the dwelling in accordance with paragraph [^F7 (5A), ^F7] (6)(a) or (7) of regulation 14 (“the previous alteration”); and

(b)the previous alteration has had effect before a relevant transaction has been carried out,

the previous alteration shall be deemed to have had effect before the circumstances which caused the material increase arose.^F6]

(2) Where a material reduction in the value of a dwelling is caused wholly by the demolition of any part of the dwelling, the valuation band shall not be altered if the works of demolition are part of, or connected with, a building, engineering or other operation carried out, in progress or proposed to be carried out in relation to the dwelling.

(3) The reference in paragraph (2) to an operation does not include the repair of any damage caused to the dwelling in the course of demolition.

Circumstances and periods in which proposals may be made _{cross-notesI5}

case5.—(1) Subject to the following paragraphs of this regulation, where a billing authority or an interested person is of the opinion that a list is inaccurate because—

(a)it shows as a dwelling property which ought not to be shown (including property shown as one dwelling which, by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992(14), falls to be shown as a number of dwellings, but excluding property in respect of which a determination of the listing officer under article 4 of that Order is for the time being effective for the purposes of Part I of the Act), or

(b)it fails to show a dwelling which ought to be shown, or

(c)the listing officer has determined as applicable to the dwelling a valuation band other than that which should have been determined as so applicable, or

(d)since the valuation band was first shown in the list as applicable to the dwelling, one (or more) of the events mentioned in sub-paragraph (a) of paragraph (1) of regulation 4 has occurred; or

(e)in relation to a matter shown in it, account has not been taken (whether as regards a particular dwelling or a class of dwelling) of a relevant decision of a valuation tribunal or the High Court,

that authority or person may make a proposal for the list.

[^F8 (1A) No proposal may be made later than 31 December 2005 in relation to a list compiled under section 22 or section 22A of the Act other than in respect of paragraphs (2) and (6) and regulation 8(3)(a) and (9).^F8]

(2) No proposal in relation to the matter mentioned in sub-paragraph (e) of paragraph (1) may be made after the expiry of the period of six months beginning on the day on which the decision in question was made.

(3) Subject to paragraph (4) and regulation 8(3)(a), where, in relation to a dwelling shown in a list [^F9 compiled under section 22 or 22A of the Act^F9] on the day on which it is compiled, a billing authority or an interested person is of the opinion mentioned in paragraph (1) by reason of the matter mentioned in sub-paragraph (c), any proposal for the alteration of [^F10 that lis^F10] as regards that matter must be made not later than 30th November 1993.

[^F11 (3A) Subject to paragraph (4) and regulation 8(3)(a), where, in relation to a dwelling shown in a list compiled under section 22B of the Act on the day on which it is compiled, a billing authority or an interested person is of the opinion mentioned in paragraph (1) by reason of the matter mentioned in sub-paragraph (c), any proposal for the alteration of that list as regards that matter must be made not later than 30 September 2006.^F11]

(4) A person who on any day during the period in which a list is in force becomes the taxpayer in respect of a particular dwelling shown in the list may, subject to paragraph (5), make a proposal for the alteration of the list in respect of that dwelling where—

(a)he has not during that period previously been the taxpayer in respect of that dwelling; or

(b)the dwelling is first shown in the list after the day on which it was compiled.

(5) No proposal may be made under paragraph (4) where—

(a)six months has expired since the day on which the person first became the taxpayer;

(b)a proposal to alter the same list in relation to the same dwelling and arising from the same facts has been considered and determined by a valuation tribunal (otherwise than as mentioned in regulation 25(4)) or by the High Court;

(c)the new taxpayer is a company which is a subsidiary of the immediately preceding taxpayer;

(d)the immediately preceding taxpayer is a company which is a subsidiary of the new taxpayer;

(e)both the new and the immediately preceding taxpayers are companies which are subsidiaries of the same company; or

(f)he change of taxpayer has occurred solely by reason of the formation of a new partnership in relation to which any of the partners was a partner in the previous partnership.

(6) Where the listing officer has altered the list in respect of a dwelling, a billing authority or an interested person may, within six months of the service of the notice of alteration under regulation 15, make a proposal for either or both of the following—

(a)the restoration of the list to its state before the alteration was made,

(b)a further alteration of the list in respect of that dwelling.

(7) Paragraph (6) does not apply to the extent that the alteration in question—

(a)consists of—

(i)the insertion or alteration of a reference number,

(ii)the alteration of an address,

(iii)the correction of a clerical error, or

(iv)the entry of the day from which an alteration has effect where the day is the completion day determined under Schedule 4A in relation to the dwelling concerned; or

(b)reflects a change in the area of the billing authority or the decision of a valuation tribunal or the High Court in relation to the dwelling concerned.

Manner of making proposals and information to be included _I6

6.—(1) A proposal shall be made by notice in writing served on the listing officer; and the notice shall—

(a)state the name and address of the proposer, and the capacity in which he makes the proposal;

(b)identify the dwelling to which it relates;

(c)identify the respects in which it is proposed the list be altered; and

(d)include—

(i)a statement of the reasons for believing the list to be inaccurate;

(ii)if the proposal is made in the circumstances mentioned in regulation 5(1)(d), a statement of the reasons for the belief that an event mentioned in sub-paragraph (a) of paragraph (1) of regulation 4 has occurred, and of the date on which the event occurred;

(iii)if the proposal is made in the circumstances mentioned in regulation 5(1)(e), a statement identifying the property to which the decision in question relates and the date of that decision and that the decision was a decision of the valuation tribunal or, as the case may be, the High Court;

(iv)if the proposal is made in the circumstances mentioned in regulation 5(4), a statement of the day on which the proposer became the taxpayer;

(v)if the proposal disputes the accuracy of an alteration made by the listing officer, a statement of the day on which the listing officer served the relevant notice under regulation 15;

(vi)if the proposal disputes the day from which an alteration should have effect, a statement of the day proposed in its place.

(2) A proposal may deal with more than one dwelling—

(a)in the circumstances mentioned in regulation 5(1)(a); or

(b)where the proposer makes the proposal in the same capacity as respects each dwelling, and each of the dwellings is within the same building as each other dwelling or, where any of them is not within a building, it is within the same curtilage as the other or others.

Acknowledgement of proposals _I7

7.—(1) Within the period of 28 days beginning with the day on which the listing officer receives a proposal, the listing officer must serve a notice in writing on the proposer which—

(a)acknowledges receipt of the proposal,

(b)advises the proposer of the effect of regulations 9 to 11, including the right of appeal under regulation 10A, and

(c)specifies the date when the period of four months within which the listing officer must make a decision in accordance with regulation 10(1) expires.^F12]

[^F13 (1A) The listing officer must provide the property information to the proposer as soon as reasonably practicable after receiving the proposal to which it relates.^F13]

(2)[^F14 Paragraphs (1) and (1A) do^F14] not apply where the listing officer serves a notice under regulation 8 in respect of the proposal.

^F15(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proposals treated as invalid _I8

8. —(1) Where the listing officer is of the opinion that a proposal has not been validly made, he may within four weeks of its service on him serve notice (an “invalidity notice”) on the proposer that he is of that opinion, and stating—

(a)his reasons for that opinion, and

(b)the effect of paragraphs (3) to (6).

(2) The listing officer may at any time withdraw an invalidity notice by notice in writing served on the proposer; and on such withdrawal any appeal against the invalidity notice shall be treated as having been withdrawn.

(3) Unless an invalidity notice has been withdrawn in accordance with paragraph (2), the person on whom it is served may, within four weeks of its service on him—

(a)subject to paragraph (4), make a further proposal in relation to the same dwelling, notwithstanding the previous expiry of any period applicable under regulation 5, or

(b)appeal against the notice to the relevant valuation tribunal.

(4) No proposal may be made under paragraph (3)(a) where the proposal to which the invalidity notice relates was made under paragraph (3)(a) or after the expiry of any period applicable under regulation 5.

(5) Where a proposal is made under paragraph (3)(a), the proposal in respect of which the invalidity notice was served shall be treated as having been withdrawn.

[^F16 (6) An appeal against an invalidity notice must be made by the proposer serving on the Valuation Tribunal for Wales a copy of the invalidity notice, together with a written statement of the following matters to the extent that they are not included in the invalidity notice—

(a)the address of the dwelling to which the proposal relates;

(b)the reasons for the appeal against the invalidity notice;

(c)the name and address of the proposer;

(d)the name and office address of the listing officer.^F16]

[^F17 (6A) The Valuation Tribunal for Wales must send an acknowledgement of receipt of the appeal to the appellant and a copy of the written statement to the listing officer within the period of two weeks beginning with the date that the appeal is received under paragraph (6).^F17]

(7) Unless the listing officer withdraws the invalidity notice within four weeks of [^F18 receipt of the written statement under paragraph (6A)^F18] , on the expiry of that period he shall inform the clerk of the relevant valuation tribunal of—

(a)the entry in the list (if any) which is proposed to be altered,

(b)the grounds on which the proposal was made, and

(c)the reasons for his opinion that the proposal has not been validly made.

(8) Where information relating to an invalidity notice has been supplied in accordance with paragraph (7) and the notice is withdrawn, the listing officer shall, as soon as practicable, inform the clerk of the relevant valuation tribunal of the withdrawal.

(9) Until it is finally decided that the proposal to which an invalidity notice relates was validly made, regulations 9 to [^F19 11^F19] shall not apply in relation to the proposal; and where it is finally decided as so mentioned, those regulations shall have effect as if the proposal had been served on the listing officer on the date of that final decision.

(10) For the purposes of paragraph (9), a final decision is made—

(a)where the invalidity notice is withdrawn, on the day of the withdrawal;

(b)in any other case, on the day on which—

(i)the valuation tribunal having determined the appeal, the period within which an appeal may be made to the High Court under regulation 32 expires without such an appeal being made; or

(ii)the High Court determines the appeal.

(11) Nothing done under this regulation shall be construed as preventing any party to an appeal under regulation [^F20 10A^F20] from contending for the purposes of that appeal that the proposal to which the appeal relates was not validly made.

Procedure subsequent to the making of proposals _{cross-notesI9}

9.—(1) Within six weeks beginning on the day on which a proposal is served on him, the listing officer shall serve a copy of the proposal on each of the following (not being the proposer)—

(a)any person who then appears to him to be the taxpayer as regards any dwelling to which the proposal relates; and

(b)the billing authority, where that authority has served notice on the listing officer that it wishes to receive a copy of a class or classes of proposal, and the proposal falls within any such class.

(2) Each copy of a proposal served under paragraph (1)(a) shall be accompanied by a statement of the effect of regulations 10 to [^F21 11^F21] .

[^F22Decision of listing officer

10.—(1) Within the period of four months beginning with the date on which the proposer served the proposal on the listing officer—

(a)the listing officer must decide whether—

(i)the whole of the proposal is well-founded,

(ii)only part of the proposal is well-founded, or

(iii)the whole of the proposal is not well-founded;

(b)in relation to any dwelling to which the proposal relates—

(i)where the decision is that the whole of the proposal is well-founded, the listing officer must decide to alter the list accordingly;

(ii)where the decision is that only part of the proposal is well-founded, the listing officer may reach an agreement in writing with the proposer on an alteration of the list which is in accordance with this Part, in terms which are partly different from those contained in the proposal but otherwise in accordance with the proposal;

(iii)where the decision is that the whole of the proposal is not well-founded, the listing officer may reach an agreement in writing with the proposer on an alteration of the list which is in accordance with this Part, in terms which are wholly different from those contained in the proposal;

(iv)where the listing officer decides not to or is unable to reach an agreement with the proposer on an alteration of the list, the listing officer must decide whether or not to alter the list in relation to any dwelling to which the proposal relates.

(2) As soon as reasonably practicable after making a decision or reaching an agreement in accordance with paragraph (1), the listing officer must give the particulars of the decision made or agreement reached by way of a written notice (a “decision notice”) to—

(a)the proposer, and

(b)any other person who, at the date of the decision notice, appears to the listing officer to be a taxpayer as regards any dwelling to which the proposal relates.

(3) Where the listing officer has made a decision to alter the list in accordance with paragraph (1)(b)(i) or (iv), the listing officer must, within the period of six weeks beginning with the date on which the decision notice was provided to the persons listed in paragraph (2), alter the list in accordance with the decision, and the proposal must be treated as withdrawn.

(4) Where the listing officer has reached an agreement in accordance with paragraph (1)(b)(ii) or (iii), the listing officer must, within the period of six weeks beginning with the date on which the agreement was reached, alter the list in accordance with the terms of the agreement, and the proposal must be treated as withdrawn.

(5) Where the listing officer considers that it will not be possible to make a decision under paragraph (1)(b)(i) or (iv), or reach an agreement under paragraph (1)(b)(ii) or (iii) within the period of four months beginning with the date on which the proposer served the proposal on the listing officer, the listing officer must notify the proposer to that effect.

(6) Whether or not the listing officer has notified the proposer in accordance with paragraph (5), where the period referred to in paragraph (5) has expired without a decision having been notified or an agreement having been reached, there is deemed to be a disagreement about the accuracy of the list between the listing officer and the proposer for the purposes of an appeal under regulation 10A.^F22]

[^F23Proposer’s right of appeal

10A.—(1) The proposer may appeal to the Valuation Tribunal for Wales against the matters listed in this paragraph where—

(a)the listing officer has made a decision under regulation 10(1)(b)(iv) and provided a decision notice to the proposer in accordance with regulation 10(2), or

(b)there is deemed to be a disagreement between the listing officer and the proposer pursuant to regulation 10(6).

(2) But no appeal may be made to the Valuation Tribunal for Wales if, prior to the appeal being made—

(a)an agreement has been reached with the listing officer pursuant to regulation 10(1)(b)(ii) or (iii), or

(b)the proposal has been withdrawn (other than where the proposal is treated as withdrawn under regulation 10(3)).

(3) An appeal under paragraph (1) must be made within the period of four months beginning with the date on which—

(a)the decision notice was provided to the proposer, or

(b)the period of four months referred to in regulation 10(1) expired without a decision notice having been provided to the proposer.

(4) The President of the Valuation Tribunal for Wales may authorise an appeal where—

(a)an appeal made under paragraph (1) is made after the end of the period referred to in paragraph (3)(a) or (b), and

(b)the President is satisfied that the failure to initiate the appeal within that period has arisen by reason of circumstances beyond the control of the appellant.

(5) The President must notify the appellant as soon as reasonably practicable of an authorisation given under paragraph (4).

(6) An appeal under paragraph (1) must be made by the appellant serving on the Valuation Tribunal for Wales the following information—

(a)where the appeal is made under paragraph (1)(a), the decision notice, and

(b)to the extent that it is not included in sub-paragraph (a)—

(i)the proposal to which the appeal relates;

(ii)the notice served under regulation 7(1);

(iii)the address of any dwelling to which the decision notice relates;

(iv)the reasons for the appeal;

(v)the property information;

(vi)the names and addresses of—

(aa)the appellant;

(bb)any person who appears to be a taxpayer (who is not the appellant) as regards any dwelling to which the proposal relates where the appellant knows the name and address of that person;

(cc)any other person who appears to be an interested person as regards any dwelling to which the proposal relates where the appellant knows the name and address of that person;

(vii)the name and office address of the listing officer.^F23]

[^F23Application to become a party to an appeal

10B.—(1) The following persons may apply to the Valuation Tribunal for Wales to be a party to an appeal that has been made under regulation 10A—

(a)the billing authority in whose area the dwelling which is the subject of the appeal is situated;

(b)a person who is an interested person as regards the dwelling which is the subject of the appeal, and who—

(i)is not already a party to the appeal, and

(ii)is not the proposer.

(2) A person referred to in paragraph (1) who wishes to be a party to an appeal made under regulation 10A must, within the period of three months beginning with the date on which the proposer appealed in accordance with regulation 10A, serve on the Valuation Tribunal for Wales a written notice stating—

(a)that the person wishes to be a party to the appeal;

(b)the address of the dwelling to which the appeal relates;

(c)the names and addresses of—

(i)the person wishing to be a party to the appeal;

(ii)the proposer;

(d)the name and office address of the listing officer.

(3) The Valuation Tribunal for Wales must, within the period of two weeks beginning with the day on which it receives the notice under paragraph (2)—

(a)serve on the person who served the notice a written acknowledgement which specifies the date of receipt, and

(b)serve a copy of the notice under paragraph (2) on all other parties to the appeal.^F23]

[^F23Post-appeal agreements

10C.—(1) After an appeal under regulation 10A has been made, but before the commencement of a hearing or consideration of written representations, the listing officer may reach an agreement on an alteration of the list in accordance with the following paragraphs.

(2) Such an agreement—

(a)must be reached with all the persons mentioned in paragraph (4), and

(b)must provide for the alteration of the list—

(i)to be of a description specified in any of paragraphs (1) to (4) and (5A) to (8) of regulation 14, and

(ii)to have effect from the day ascertained in accordance with the paragraph of that regulation that is relevant to alterations of that description.

(3) Where such an agreement is reached, the listing officer must—

(a)as soon as reasonably practicable serve a written notice on the Valuation Tribunal for Wales that an agreement has been reached,

(b)provide a copy of the notice to the other parties to the agreement, and

(c)before the end of the period of six weeks beginning with the date on which the agreement was reached, alter the list to give effect to the agreement.

(4) The persons referred to in paragraph (2)(a) are—

(a)the appellant;

(b)any other person—

(i)ho at the date of the agreement is a taxpayer as regards any dwelling to which the appeal relates, and

(ii)whose name the listing officer knows;

(c)any other person—

(i)who at the date of the agreement is a party to the appeal, and

(ii)whose name the listing officer knows.

(5) Where, at the date of the agreement, more than one person is a taxpayer as regards any dwelling to which the appeal relates, the requirement in paragraph (2)(a), insofar as it relates to the agreement of the taxpayer, must be treated as satisfied where one of the taxpayers as regards the dwelling is a party to the agreement.

(6) Paragraph (5) does not prevent the appellant, or any other party to the appeal from being a party to the agreement.

(7) An appeal in relation to which a notice has been served under paragraph (3) must be treated as withdrawn on the date on which the notice is served on the Valuation Tribunal for Wales.^F23]

Withdrawal of proposals _I10

[^F24 11.—(1) The proposer may, subject to paragraph (2), withdraw the proposal by notice in writing served on the listing officer.

(2) A proposal may not be withdrawn where the proposer made it in his capacity as taxpayer but is no longer a taxpayer in respect of the dwelling concerned, unless the taxpayer at the date of the withdrawal has agreed in writing; and where at the date of the withdrawal more than one person is a taxpayer, the agreement of one of them shall, for this purpose, be treated as the agreement of all of them.

(3) Where—

[^F25 (a)an interested person makes an application pursuant to regulation 10B,^F25]

(b)after [^F26 making such an application^F26] the proposal is withdrawn in accordance with this regulation,

the listing officer shall serve notice of the withdrawal on that person.

(4) Where within the period of six weeks beginning on the day on which a notice under paragraph (3) is served on him an interested person serves notice in writing on the listing officer that he is aggrieved by the withdrawal of the proposal—

(a)the notice shall, if that person would at the date of the proposal himself have been competent to make that proposal, be treated for the purposes of [^F27 regulations 10, 10A, 10B and^F27] the following provisions of these Regulations as if it had been a proposal in the same terms made on the day on which the notice was served;

(b)any resulting alteration shall have effect from the day which would have been applicable had there been no withdrawal under this regulation.^F24]

Agreed alterations following proposals

^F28,F2912. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disagreement as to proposed alteration

^F3013. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Day from which alteration has effect

case[^F31 14.—(1) Subject to section 17(3) and (5) of the Act, regulation 29(3) and the following provisions of this regulation, an alteration effected so as to show in or, as the case may be, to delete from a list any dwelling which, since the list was compiled—

(a)has come into existence or ceased to exist; or

(b)has ceased to be situated, or has become situated, in the area of the billing authority for whose area the list was compiled,

has effect from the day on which the circumstances giving rise to the alteration occurred.

[^F32 (2) An alteration reflecting a material increase in the value of a dwelling has effect from the day on which the alteration is entered in the list.^F32]

(3) An alteration reflecting a material reduction in the value of a dwelling has effect from the day on which the circumstances which caused that reduction arose.

(4) An alteration reflecting an increase or reduction in the domestic use of a dwelling which is or becomes or ceases to be a composite hereditament for the purposes of Part III of the 1988 Act (otherwise than in the circumstances mentioned in paragraph (9)(a)(ii)) has effect from the day on which the circumstances which caused that increase or reduction arose.

(5) Where for the purposes of paragraph (3) or (4) the day on which the relevant circumstances arose is not reasonably ascertainable—

(a)where the alteration is made in pursuance of a proposal, the alteration shall have effect from the day on which the proposal was served on the listing officer; and

(b)in any other case the alteration has effect from the day on which it is entered in the list.

[^F33 (5A) Subject to regulation 4(1A), where an alteration—

(a)is made to correct an inaccuracy in a list, and

(b)the inaccuracy was to show as one dwelling property which should have been treated as two or more dwellings by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992,

the alteration shall have effect from the day on which the alteration is entered in the list.^F33]

(6) Subject to regulation 4(1A), an alteration made to correct an inaccuracy in a list on the day it was compiled has effect—

[^F34 (a)in a case where the inaccuracy was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it, from the day on which the alteration is entered in the list;^F34]

(b)in a case where the inaccuracy was to show as applicable to a dwelling a valuation band which is higher than the band which should have been determined or shown as applicable to it, from the later of—

(i)the day on which the list was compiled; and

(ii)the day six years before the day on which the alteration is entered in the list; and

(c)in any other case, from the day on which the list was compiled.

[^F35 (7) Subject to regulation 4(1A), where an alteration—

(a)is made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation), and

(b)the inaccuracy arose in the course of making a previous alteration and was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it,

the alteration has effect from the day on which the alteration is entered in the list.^F35]

(8) An alteration made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation) has effect—

(a)in the case where the alteration is made—

(i)to correct an inaccuracy in the list which arose in the course of making a previous alteration, and

(ii)the previous alteration fell to have effect in accordance with the foregoing provisions of this regulation,

from the day on which the previous alteration had effect, or, but for the inaccuracy would have had effect; and

(b)in any other case, from the day on which the list became inaccurate.

(9) Any reference in the foregoing provisions of this regulation to a dwelling ceasing to exist or coming into existence includes a reference to a dwelling which ceases to exist or comes into existence—

(a)by virtue of property which was a dwelling—

(i)becoming liable (as such or together with other property) to non-domestic rating by reason of its consisting entirely of non-domestic property; or

(ii)ceasing (otherwise than as mentioned in (i) above) to satisfy the requirements of section 3 of the Act;

(b)by virtue of a hereditament consisting entirely of property which is non-domestic becoming a composite hereditament which satisfies the requirements of section 3 of the Act;

(c)by virtue of property which was one dwelling for the purposes of Part I of the Act being treated for those purposes as two or more dwellings; or

(d)by virtue of property which was two or more dwellings for those purposes being treated for those purposes as one dwelling.

(10) Expressions used in paragraph (9) which are also used in Part III (non-domestic rating) of the 1988 Act have the same meaning in that paragraph as they have for the purposes of that Part.^F31]

Notification of alteration _I11

15.—(1) Within six weeks of altering a list the listing officer shall serve notice on the billing authority stating the effect of the alteration; and the billing authority shall as soon as is reasonably practicable alter the copy of the list deposited by it at its principal office under [^F36 section 22(8), section 22A(10) or [^F37 section 22B(10A)(a)^F37,F36]] [^F38 of the Act, [^F39 or kept by it electronically under section 22B(10A)(b) of the Act,^F39] as the case may be^F38] .

(2) Within six weeks of effecting an alteration the listing officer shall serve notice on the person who then appears to him to be the taxpayer as regards any dwelling to which the alteration relates stating—

(a)the effect of the alteration, and

(b)the application of this Part, and of Part III in relation to the alteration.

(3) Paragraph (2) does not apply in relation to alterations effected solely for the purpose of correcting a clerical error, or for reflecting—

(a)a decision of the listing officer that a proposal is well-founded;

(b)an agreement under regulation [^F40 10 or 10C^F40] ;

(c)a change in the address of the dwelling concerned;

(d)a change in the area of the billing authority; or

(e)the decision of a valuation tribunal or the High Court in relation to the dwelling concerned.

(4) The listing officer shall take such steps as are reasonably practicable to secure that any notice under paragraph (2) is served not later than the corresponding notice under paragraph (1).

PART III Appeals

Interpretation of Part III _{cross-notesI12}

16.—(1) In this Part—

• “ appeal ”, unless the context otherwise requires, means an appeal under regulation 8 or regulation [^F41 10A ^F41] ;

• [^F42 “ clerk ”, in relation to an appeal, means the clerk of the Valuation Tribunal for Wales; ^F42]

• “ particulars delivered document ” has the same meaning as in Part I of the Act ( 15 ) ;

• [^F43 “ tribunal ” means the members of the Valuation Tribunal for Wales convened in accordance with this Part for the purpose of disposing of an appeal ^F43] ;

• [^F44 “ the relevant valuation tribunal ”, “ the valuation tribunal ” and “ a valuation tribunal ” each mean the Valuation Tribunal for Wales ^F44] .

(2) Any reference in this Part to a party to an appeal includes the person making the appeal and—

(a)in relation to an appeal under regulation 8, the listing officer;

[^F45 (b)in relation to an appeal under regulation 10A, the listing officer and the persons referred to in regulation 10B(1).^F45]

[^F46Jurisdiction: exception

17.—(1) Where the appellant is—

(a)a former member of a valuation tribunal which existed before 1 July 2010,

(b)a former employee of a valuation tribunal which existed before 1 July 2010, of the Valuation Service for Wales established by the Valuation Tribunals (Wales) Regulations 2005 or of the Valuation Tribunal for Wales, or

(c)an employee or member of the Valuation Tribunal for Wales,

the appeal must be dealt with by such members of the Tribunal as may be appointed for that purpose by the President of the Valuation Tribunal for Wales.

(2) Where it appears to the President of the Valuation Tribunal for Wales that by reason of a conflict of interests, or the appearance of such a conflict, it would be inappropriate for an appeal to be dealt with by particular members of the Tribunal, the President, must appoint another tribunal to deal with that appeal.^F46]

Arrangements for appeals _I13

18.—(1) It shall be the duty of [^F47 the President of the Valuation Tribunal for Wales^F47] to secure that arrangements are made for appeals to be determined in accordance with the following provisions of these Regulations.

(2) A tribunal shall not hear an appeal under regulation [^F48 10A^F48] until any appeal under regulation 8 in respect of the same proposal has been determined.

(3) Where two or more appeals relating to the same dwelling are [^F49 made^F49] under regulation [^F50 10A^F50] , the order in which the appeals are dealt with shall be the order in which the alterations in question would, but for the disagreements which occasion the appeals, have taken effect.

[^F51Withdrawal

19.—(1) Without prejudice to regulation 8(2), an appeal, or any part of it, may be withdrawn by the appellant—

(a)by notice given to the clerk of the Valuation Tribunal for Wales before the commencement of a hearing or of consideration of written representations,

(b)provided there is no other party to the appeal, orally at a hearing, or

(c)by notice given to the clerk of the Valuation Tribunal for Wales after a hearing, but before the Valuation Tribunal for Wales has reached a determination.

(2) Notice must not be given under sub-paragraphs (1)(a) or (c) unless every other party to the appeal has, by notice in writing given to the clerk of the Valuation Tribunal for Wales, consented to the withdrawal.

(3) Paragraph (2) does not apply where the withdrawal is attributable to an agreement under regulation 10 or 10C.

(4) An appeal in relation to which a notice has been served on the Valuation Tribunal for Wales under regulation 10C(3)(a) must be treated as withdrawn on the date on which the notice is served on the Valuation Tribunal for Wales.

(5) Where, after an appeal has been made to the Valuation Tribunal for Wales under regulation 10A, the listing officer alters the list in accordance with the proposal to which the appeal relates, the listing officer must notify the Valuation Tribunal for Wales of that fact in writing, and the appeal must be treated as withdrawn on the date on which the notice is served on the Valuation Tribunal for Wales.

(6) The Valuation Tribunal for Wales must notify each party in writing of a withdrawal under this regulation, and where a withdrawal has effect by virtue of paragraphs (4) or (5), the Valuation Tribunal for Wales must serve on the appellant and on every other party to the appeal a written notice confirming that the appeal has been withdrawn and the date on which it is treated as withdrawn.^F51]

Disposal by written representations _I14

20.—(1) An appeal may be disposed of on the basis of written representations if all the parties have given their agreement in writing.

(2) Where all the parties have given their agreement as mentioned in paragraph (1), the clerk shall serve notice on the parties accordingly; and within four weeks of service of such a notice on him each party may serve on the clerk a notice stating—

(a)his reasons or further reasons for the disagreement giving rise to the appeal; or

(b)that he does not intend to make further representations.

(3) A copy of any notice served in pursuance of paragraph (2) shall be served by the clerk on the other party or parties to the appeal, and shall be accompanied by a statement of the effect of paragraphs (4) and (5).

(4) Any party on whom a notice is served under paragraph (3) may within four weeks of that service serve on the clerk a further notice stating his reply to the other party’s statement, or that he does not intend to make further representations, as the case may be; and the clerk shall serve a copy of any such further notice on the other party or parties.

(5) After the expiry of four weeks beginning with the expiry of the period of four weeks mentioned in paragraph (4) the clerk shall submit copies of—

(a)any information transmitted to him under these Regulations, and

(b)any notice under paragraph (2) or (4),

to a tribunal constituted as provided in regulation 25.

(6) The tribunal to which an appeal is referred as provided in paragraph (5) may if it thinks fit—

(a)require any party to furnish in writing further particulars of the grounds relied on and of any relevant facts or contentions; or

(b)order that the appeal be disposed of on the basis of a hearing.

(7) Where a tribunal requires any party to furnish any particulars under paragraph (6)(a), the clerk shall serve a copy of such particulars on every other party, and each such party may within four weeks of such service serve on the clerk any further statement he wishes to make in response.

Pre-hearing review _I15

21. With a view to clarifying the issues to be dealt with at a hearing, [^F52 a Chairperson appointed under the Valuation Tribunal for Wales Regulations 2010^F52] ,

(a)may on the application of a party or of his own motion, not less than four weeks after giving notice to the parties to that effect, order a pre-hearing review to be held; and

(b)shall endeavour on the pre-hearing review to secure that all the parties make such admissions and agreements as ought reasonably to be made by them in relation to the proceedings.

Notice of hearing _I16

22.—(1) Where an appeal is to be disposed of on the basis of a hearing, the clerk shall, not less than four weeks before the date in question, serve on the parties notice of the date, time and place appointed for the hearing.

(2) The clerk shall advertise the date, time and place appointed for any hearing by causing a notice giving such information to be conspicuously displayed—

(a)at the valuation tribunal’s office,

(b)outside an office of the billing authority appointed by the authority for that purpose, ^F53...

(c)in another place within the authority’s area [^F54 , or^F54]

[^F55 (d)on the website of the Valuation Tribunal for Wales.^F55]

(3) The notice required by paragraph (2) shall name a place where a list of the appeals to be heard may be inspected.

(4) Where the hearing of an appeal has been postponed, the clerk shall take such steps as are reasonably practicable in the time available—

(a)to notify the parties of the postponement; and

(b)to advertise the postponement.

Disqualification from participating _{cross-notesI17}

23.—(1) A member of a relevant billing authority shall be disqualified from participating as a member in the hearing or determination of, or acting as clerk or officer of a tribunal in relation to, an appeal.

(2) In paragraph (1) “relevant billing authority” means the billing authority in whose area is situated the dwelling which is the subject of the appeal.

(3) A person shall be disqualified from participating as a member in the hearing or determination of, or acting as clerk or officer of a tribunal in relation to, an appeal if the appellant is his spouse or he supports the appellant financially or is liable to do so.

(4) A person shall not otherwise be disqualified from acting in any capacity in relation to an appeal by reason only of the fact that he is a member of an authority which derives revenue directly or indirectly from payments in respect of council tax which may be affected by the exercise of his functions.

Representation at the hearing _I18

24. Any party to an appeal which is to be decided at a hearing may appear in person (with assistance from any person if he wishes), by counsel or solicitor, or any other representative (other than a person who is an employee or member of [^F56 the Valuation Tribunal for Wales^F56] ).

Conduct of the hearing _I19

25.—(1) Subject to paragraph (2), [^F57 the Valuation Tribunal for Wales'^F57] functions of hearing or determining an appeal shall be discharged by three members of the tribunal, who shall include at least one chairman(16); and a chairman shall preside.

(2) Where all parties to an appeal who appear so agree, the appeal may be decided by two members of a tribunal, and notwithstanding the absence of a chairman.

(3) The hearing shall take place in public, unless the tribunal otherwise orders on the application of a party, and on being satisfied that the interests of that party would be prejudicially affected.

(4) If at the hearing of an appeal every party other than the listing officer fails to appear, the tribunal may dismiss the appeal.

(5) If at the hearing of an appeal any party does not appear, the tribunal may hear and determine the appeal in his absence.

(6) The tribunal may require any witness to give evidence by oath or affirmation, and shall have power for that purpose to administer an oath or affirmation in due form.

(7) Unless the tribunal determines otherwise, on the hearing of an appeal under regulation 8, or arising from an alteration of a list by the listing officer, the listing officer shall begin the hearing; and in any other case parties at the hearing may be heard in such order as the tribunal may determine.

(8) Parties at the hearing may examine any witness before the tribunal and call witnesses.

(9) A hearing may be adjourned for such time, to such place and on such terms (if any) as the tribunal thinks fit; and reasonable notice of the time and place to which the hearing has been adjourned shall be given to every party.

(10) If it thinks fit a tribunal may after notice to the parties inviting them to be present inspect any dwelling which is the subject of the appeal.

(11) Where on the hearing of an appeal under regulation [^F58 10A^F58] —

(a)the listing officer contends that the proposal was not validly made, and

(b)the tribunal does not uphold his contention,

the tribunal shall not immediately proceed to determine the appeal unless every party so agrees.

(12) Subject to any provision of this Part, the tribunal—

(a)shall conduct the hearing in such manner as it considers most suitable to the clarification of the issues before it, and generally to the just handling of the proceedings;

(b)shall, so far as appears to it appropriate, seek to avoid formality in its proceedings; and

(c)shall not be bound by any enactment or rule of law relating to the admissibility of evidence before courts of law.

[^F59Appeal management powers

25A.—(1) Subject to any other provision in these Regulations, the Valuation Tribunal for Wales may regulate its own procedure.

(2) The Valuation Tribunal for Wales may give a direction in relation to the conduct or disposal of proceedings at any time, including a direction amending, suspending or setting aside an earlier direction.

(3) In particular, and without restricting the general powers in paragraphs (1) and (2), the Valuation Tribunal for Wales may—

(a)extend or shorten the time for complying with any regulation or direction under these Regulations;

(b)consolidate or hear together two or more sets of proceedings or parts of proceedings raising common issues, or treat an appeal as a lead appeal;

(c)permit or require a party to amend a document where it is necessary to correct an inaccuracy in the document;

(d)subject to regulation 25E, permit or require a party or another person to provide documents, evidence, information, or submissions to the Valuation Tribunal for Wales or a party;

(e)deal with an issue in proceedings as a preliminary issue;

(f)hold a hearing to consider any matter, including a case management issue;

(g)decide the form of any hearing;

(h)adjourn or postpone a hearing;

(i)require a party to produce a bundle for a hearing;

(j)stay proceedings.^F59]

[^F59Procedure for applying for and giving directions

25B.—(1) The Valuation Tribunal for Wales may give a direction on the application of one or more of the parties or on its own initiative.

(2) An application for a direction may be made—

(a)by sending or delivering a written application to the Valuation Tribunal for Wales, or

(b)orally during the course of a hearing.

(3) An application for a direction must state the reason for making that application.

(4) Unless the Valuation Tribunal for Wales considers that there is good reason not to do so, the Valuation Tribunal for Wales must send written notice of any direction to every party and to any other person affected by the direction.

(5) If a party or any other person in receipt of a notice of direction under paragraph (4) wishes to challenge it, they may do so by applying for another direction which amends, suspends, or sets aside the first direction.^F59]

[^F59Failure to comply with Regulations, etc

25C.—(1) An irregularity resulting from failure to comply with any requirement in these Regulations or a direction does not in itself render the proceedings, or any step taken in the proceedings void.

(2) If a party has failed to comply with a requirement in these Regulations or a direction, the Valuation Tribunal for Wales may take such action as it considers just, which may include—

(a)waiving the requirement;

(b)requiring the failure to be remedied;

(c)exercising the power under regulation 25D.^F59]

[^F59Striking out proceedings

25D.—(1) The proceedings, or the appropriate part of them, will be automatically struck out if the appellant has failed to comply with a direction that stated that failure by a party to comply with the direction would lead to the striking out of the proceedings or that part of them.

(2) The Valuation Tribunal for Wales may strike out the whole or part of the proceedings if—

(a)the appellant has failed to comply with a direction that stated that failure by the appellant to comply with the direction could lead to the striking out of proceedings or that part of them;

(b)the appellant has failed to co-operate with the Valuation Tribunal for Wales to such an extent that the Valuation Tribunal for Wales cannot deal with the proceedings fairly and justly;

(c)the Valuation Tribunal for Wales considers there is no reasonable prospect of the appellant’s appeal or part of it, succeeding.

(3) The Valuation Tribunal for Wales must not strike out the whole or part of the proceedings under paragraph (2)(b) or (c) without first giving the appellant an opportunity to make representations in relation to the proposed striking out.

(4) As soon as reasonably practicable after the proceedings have been struck out, the Valuation Tribunal for Wales must send all parties notice of that decision in writing accompanied by a statement of the reasons for striking out the proceedings.

(5) If the proceedings, or any part of them, have been struck out under paragraph (1) or (2)(a), the appellant may apply for the proceedings, or part of them, to be reinstated.

(6) An application under paragraph (5) must be made in writing and received by the Valuation Tribunal for Wales within the period of 28 days beginning with the day after the day on which the Valuation Tribunal for Wales sent notification of the striking out to the appellant.

(7) This regulation applies to a party to the proceedings other than the appellant as it applies to the appellant except that—

(a)a reference to a striking out of the proceedings is to be read as a reference to the barring of that other party from taking further part in the proceedings;

(b)a reference to an application for the reinstatement of proceedings which have been struck out is to be read as a reference to an application for the lifting of the bar on that other party from taking further part in the proceedings.

(8) If a party other than the appellant has been barred from taking further part in the proceedings under this regulation and that bar has not been lifted, the Valuation Tribunal for Wales need not consider any response or other submission made by that party.^F59]

[^F59Evidence and submissions

25E.—(1) The Valuation Tribunal for Wales may give directions as to—

(a)issues on which it requires evidence or submissions;

(b)the nature of the evidence or submissions it requires;

(c)whether any parties are permitted or required to provide expert evidence;

(d)any limit on the number of witnesses whose evidence a party may put forward, whether in relation to a particular issue or generally;

(e)the manner in which any evidence or submissions must be provided, which may include a direction for them to be given—

(i)orally at a hearing, or

(ii)by written submissions or witness statement;

(f)the time at which any evidence or submissions are to be provided.

(2) The Valuation Tribunal for Wales may—

(a)admit evidence whether or not the evidence would be admissible in a civil trial in Wales;

(b)exclude evidence that would otherwise be admissible where–

(i)the evidence was not provided within the time allowed by a direction;

(ii)the evidence was provided in a manner that did not comply with a direction;

(iii)it would be unfair to admit the evidence.^F59]

Evidence: general _I20

26.—(1) This regulation applies to—

(a)information supplied in pursuance of Schedule 9 to the 1988 Act or section 27(1) or (3) of the Act; and

(b)information contained in any particulars delivered document.

(2) Subject to the following provisions of this regulation, information to which this regulation applies shall in any relevant proceedings be admissible as evidence of any fact stated in it, and any document purporting to contain such information shall, unless the contrary is shown, be presumed—

(a)to have been supplied by the person by whom it purports to have been supplied;

(b)to have been supplied by that person in any capacity in which it purports to have been supplied.

(3) Information to which this regulation applies shall not be used in any relevant proceedings by a listing officer unless—

(a)not less than two weeks' notice, specifying in relation to any information to be so used the documents or other media in or on which that information is held and the dwelling or dwellings to which it relates, has previously been given to every other party to the proceedings; and

(b)any person who has given not less than 24 hours' notice of his intention to do so has been permitted, at any reasonable time—

(i)to inspect the documents or other media in or on which such information is held; and

(ii)to make a copy (other than a photographic copy) of, or of any extract from, any document containing such information.

(4) Subject to paragraph (5), any person to whom notice relating to any dwelling has been given under paragraph (3)(a) may before the hearing serve notice on the listing officer specifying other dwellings as being dwellings which are comparable in character or otherwise relevant to that person’s case, and requiring the listing officer—

(a)to permit him at any reasonable time specified in the notice to inspect and (if he so desires) to make a copy (other than a photographic copy) of, or of any extract from, any document containing information to which this regulation applies which relates to those other dwellings and is in the possession of the listing officer; and

(b)to produce at the hearing or to submit to the tribunal such documents as before the hearing he has informed the listing officer that he requires.

(5) The number of dwellings specified in a notice under paragraph (4) shall not exceed four or, if greater, the number specified in the notice under paragraph (3)(a).

(6) Nothing in the foregoing provisions of this regulation shall be construed as requiring the making available for inspection or copying, or the production of, any document insofar as it contains information other than information which is reasonably required for the purposes of the relevant proceedings.

(7) Where a notice has been given to the listing officer under paragraph (4), and the listing officer refuses or fails to comply with the notice, the person who gave the notice may apply to the tribunal or, as the case may be, the arbitrator appointed to determine the appeal; and that tribunal or arbitrator may, if satisfied that it is reasonable to do so, direct the listing officer to comply with the notice as respects all the dwellings or such of them as the tribunal or arbitrator may determine.

(8) In this regulation “relevant proceedings” means any proceedings on or in consequence of an appeal, and any proceedings on or in consequence of a reference to arbitration under regulation 33.

(9) If any document required to be made available for inspection in accordance with this regulation is not maintained in documentary form, the duty to make it so available is satisfied if a print-out, photographic image or other reproduction of the document which has been obtained from the storage medium adopted in relation to the document is made available for inspection.

Evidence of lists _I21

27. The contents of a list may be proved by the production of a copy of it, or of the relevant part, purporting to be certified to be a true copy by the listing officer.

Decisions _I22

28.—(1) An appeal may be decided by a majority of the members participating; and where (pursuant to regulation 25(2)) it falls to be disposed of by two members and they are unable to agree, it shall be remitted by the clerk to be decided by a tribunal consisting of three different members.

(2) Where an appeal is disposed of on the basis of a hearing, the decision may be reserved or given orally at the end of the hearing.

(3) Subject to paragraph (4), as soon as is reasonably practicable after a decision has been made, it shall—

(a)in the case of a decision given orally, be confirmed,

(b)in any other case be communicated,

by notice in writing to the parties; and the notice shall be accompanied by a statement of the reasons for the decision.

(4) Nothing in paragraph (3) shall require notice to be given to a party if it would be repetitive of any document supplied to him in accordance with regulation 31.

Orders _I23

29.—(1) On or after deciding an appeal the tribunal may in consequence of the decision by order require a listing officer to alter a list, subject to paragraph (3), in accordance with any provision made by or under the Act.

(2) The listing officer shall comply with an order under paragraph (1) within six weeks beginning on the day of its making.

(3) Subject to paragraph (4), where the decision is that the valuation band applicable to the dwelling should be higher than—

(a)the valuation band shown in the list at the date of the proposal; and

(b)the valuation band contended for in the proposal,

the order shall require the list to be altered with effect from the day on which the decision is given.

(4) Paragraph (3) does not apply where the alteration relates to any dwelling which has come into existence or ceased to exist; and [^F60 regulation 14(9)^F60] shall apply for the purposes of this paragraph as it applies for the purposes of that regulation.

(5) An order under this regulation may require any matter ancillary to its subject-matter to be attended to.

Review of decisions _I24

30.—(1) Subject to paragraphs (2) and (3), a tribunal constituted as provided in paragraph (4) shall have power on the written application of a party to review or set aside by certificate under the hand of the presiding member any decision on the grounds that—

(a)the decision was wrongly made as a result of clerical error;

(b)a party did not appear and can show reasonable cause why he did not do so;

(c)the decision is affected by a decision of, or on appeal from, the High Court or the [^F61 Upper Tribunal^F61] in relation to an appeal in respect of the dwelling which was the subject of the tribunal’s decision.

(2) An application under paragraph (1) may be dismissed if it is not made within the period of four weeks beginning on the day on which notice is given (whether in accordance with regulation 28(3) or regulation 31(3)) of the decision in question.

(3) Paragraph (1) does not apply where an appeal against the decision in question has been determined by the High Court.

(4) So far as is reasonably practicable, the tribunal appointed to review a decision shall consist of the same members as constituted the tribunal which took the decision.

(5) If a tribunal sets aside a decision in pursuance of this regulation, it shall revoke any order made in consequence of that decision and shall order a re-hearing or redetermination before either the same or a different tribunal.

(6) As soon as reasonably practicable after—

(a)a determination that the tribunal will not undertake a review;

(b)the determination of the tribunal not to set aside the decision in question;

(c)the issue of any certificate under paragraph (1);

(d)the revocation of any order under paragraph (5),

the clerk shall give written notice to the applicant and to every other party to the appeal of the occurrence of the relevant event.

(7) Where, in relation to a decision in respect of which an application under paragraph (1) is made, an appeal to the High Court remains undetermined on the relevant day, the clerk shall notify the High Court as soon as reasonably practicable after the occurrence of the relevant event.

(8) In paragraph (7)—

• “the relevant day” means the day on which, as the case may be,—

  (a)

  the application under paragraph (1) is made;

  (b)

  an event referred to in any of sub-paragraphs (a) to (d) of paragraph (6) occurs; and

• “the relevant event”, in relation to a relevant day, means the event occurring on that day.

Records of decisions, etc. _I25

31.—(1) It shall be the duty of the clerk to make arrangements for each decision, each order made under regulation 29 and the effect of each certificate and revocation under regulation 30 to be recorded.

(2) Records may be kept in any form, whether documentary or otherwise, and shall contain the particulars specified in the Schedule hereto.

(3) A copy, in documentary form, of the relevant entry in the record shall, as soon as reasonably practicable after the entry has been made, be sent to each party to the appeal to which the entry relates.

(4) Each record shall be retained for the period of six years beginning on the day on which an entry was last made in it.

(5) Any person may, at a reasonable time stated by or on behalf of the tribunal concerned and without making payment, inspect records which are required to be made by paragraph (1).

(6) If without reasonable excuse a person having custody of records intentionally obstructs a person in exercising the right conferred by paragraph (5) he shall be liable on summary conviction to a fine not exceeding level 1 on the standard scale.

(7) The member who presided at the hearing or determination of an appeal may authorise the correction of any clerical error in the record; and a copy of the corrected entry shall be sent to the persons to whom a copy of the original entry was sent.

(8) The production in any proceedings in any court of law of a document purporting to be certified by the clerk to be a true copy of a record of that tribunal shall, unless the contrary is proved, be sufficient evidence of the document and of the facts it records.

Appeals _I26

case32.—(1) An appeal shall lie to the High Court on a question of law arising out of a decision or order which is given or made by a tribunal under these Regulations.

(2) Subject to paragraph (3), an appeal under paragraph (1) may be dismissed if it is not made within four weeks of the date on which notice is given of the decision or order that is the subject of the appeal.

(3) Where—

(a)in relation to an application under paragraph (1) of regulation 30 (review of decisions) made within four weeks of the date on which notice was given of the decision which is the subject of the appeal, notice is given as mentioned in paragraph (6)(a) of that regulation, or

(b)notice is given as mentioned in paragraph (6)(b) of that regulation,

the appeal may be dismissed if it is not made within four weeks of the service of the notice under that paragraph (6)(a) or (b).

(4) The High Court may confirm, vary, set aside, revoke or remit the decision or order of the tribunal, and may make any order the tribunal could have made.

(5) A listing officer shall act in accordance with any order made by the High Court; and paragraph 9 of Schedule 11 to the 1988 Act(17) shall have effect subject to this requirement.

Arbitration _I27

33.—(1) Where at any time before the beginning of a hearing or the consideration by a tribunal of written representations it is so agreed in writing between the persons who, if a dispute were to be the subject of an appeal to the tribunal, would be the parties to the appeal, the question shall be referred to arbitration.

(2) Section 31 of the Arbitration Act 1950(18) shall have effect for the purposes of the referral of a question in pursuance of this regulation as if such referral were to arbitration under another Act within the meaning of that section.

(3) In any arbitration in pursuance of this regulation the award may include any order which could have been made by a tribunal in relation to the question; and paragraph 9 of Schedule 11 to the 1988 Act shall apply to such an order as it applies to an order recorded in pursuance of these Regulations.

Notifications by listing officer _{cross-notesI28}

34. Where a listing officer—

(a)applies to a tribunal under regulation 30 for the review of a decision in consequence of which an order requiring the alteration of a list was made; or

(b)appeals to the High Court under regulation 32 against a decision in consequence of which such an order was made, or against such an order,

he shall, at the same time or as soon as reasonably practicable thereafter, notify the billing authority of the application or appeal.

PART IV Miscellaneous and General

Service of notices

[^F62 35.—(1) Without prejudice to section 233 of the Local Government Act 1972 and paragraph (2) below, any notice required or authorised to be served may be served either—

(a)by delivering it—

(i)to the person on whom it is to be served; or

(ii)to any other person authorised by him to act as his agent for the purpose;

(b)by leaving it at or forwarding it by sending it by first class or second class post to—

(i)the usual or last-known address of that person, or

(ii)in the case of a company, its registered office, or

(ii)the usual or last known address, place of business or registered office of any other person authorised as mentioned in paragraph (a)(ii);

(c)by delivering it to some person in the dwelling to which it relates or, if there is no person to whom it can so be delivered, then by fixing it to some conspicuous part of the dwelling; or

(d)by sending it by electronic communication to a relevant electronic address.

(2) If the name of any taxpayer on whom a notice is required or authorised to be served cannot after reasonable inquiry be ascertained, the notice may be served by addressing it to “The Council Tax Payer” of the dwelling concerned (naming the dwelling), without further name or description.

(3) Any notice required or authorised to be served on a listing officer may be served by—

(a)addressing the notice to the listing officer for the area in question, without further description, and

(i)delivering it, or sending it by first class or second class post, to his office;

(ii)delivering it, or sending it by first class or second class post, to the listing officer’s office; or

(iii)sending it by electronic communication to a relevant electronic address.

(4) a person who has notified a relevant electronic address for the purpose of paragraph (1)(d) or (3)(b)(iii)—

(a)shall notify any change of that address; and

(b)may withdraw the notification of that address,

by serving a written notice on the relevant sender; and the change of address or the withdrawal, as the case may be, shall take effect on the third business day after the day on which the notice is received by the relevant sender.

(5) In this regulation—

(a)any reference to a notice includes a reference to a proposal and any other document required or authorised to be served; and

(b)any reference to such requirement or authorisation is to a requirement or authorisation under these Regulations; and

(c)any reference to first class post includes a reference to an alternative service which provides for delivery on the next business day.

(6) In this regulation—

• “ address ” in relation to an electronic communication includes any number or address used for the purposes of such communication;

• “ bank holiday ” means a day which is a bank holiday under the Banking and Financial Dealings Act 1971 ; and

• “ business day ” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a bank holiday in England and Wales;

• “ electronic communication ” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

  (a)

  by means of an electronic communications network within the meaning of section 32(1) of the Communications Act 2003 (meaning of electronic communications networks and services); or

  (b)

  by other means but while in an electronic form; and

• “ relevant electronic address ” means an address which is notified—

  (a)

  to the person serving a notice (“the relevant sender”);

  (b)

  by—

  (i)

  the person on whom the notice is to be served (“the recipient”); or

  (ii)

  any other person authorised by the recipient to notify the relevant sender of the address; and

  (c)

  for the purpose of enabling the notice to be sent by electronic communication.

(7) For the purposes of these Regulations—

(a)a notice served by—

(i)delivering it to a person after 5 p.m. on a business day or at any time on a day which is not a business day;

(ii)delivering it to, or leaving it at, the usual or last known address, place of business or office of a person; or

(iii)fixing it to some part of the dwelling to which it relates,

shall be treated as served on the next business day after it was so delivered, left or fixed;

(b)a notice served by sending it by first class post shall be treated as served on the second business day after it was posted; and

(c)a notice served by sending it by second class post shall be treated as served on the fourth business day after it was posted; and

(d)a notice served by the means described in paragraph (1)(d) or (3)(b)(iii) shall—

(i)if sent by facsimile transmission on a business day before 4 pm, be treated as served on that day;

(ii)if sent by facsimile transmission in any other case, be treated as served on the next business day after the day on which it was sent; and

(iii)in any other case, be treated as served on the second business day after the day on which it was sent.

(8) In these Regulations, any reference to a written notice includes a reference to a notice in electronic form.^F62]

Valuation assumptions _I29

36. Any valuation of a dwelling carried out in connection with a proposal for the alteration of a list shall be carried out in accordance with section 21(2) of the Act(19).

Particulars delivered documents _I30

37. No rule of confidentiality applicable to the Commissioners of Inland Revenue shall prevent the disclosure for the purposes of an appeal under these Regulations of particulars delivered documents.

Retention of records _I31

38.—(1) Before altering an entry in a list, the listing officer shall ensure that a record (which need not be in documentary form) is made of the entry.

(2) A record made under paragraph (1) shall be retained until the expiry of six years beginning on the day on which it was made.

Regulation 31

SCHEDULE CONTENTS OF RECORDS _I32

• The appellant’s name and address

• The matter appealed against

• The date of the hearing or determination

• The names of the parties who appeared, if any

• The decision of the tribunal and its date

• The reasons for the decision

• Any order made in consequence of the decision

• The date of any such order

• Any certificate setting aside the decision

• Any revocation under regulation 30(5).^F1]