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13.(1) Where an alteration in relation to a hereditament is made in [a
valuation list], then, for the purposes of levying any rate
(a)where
(i)the list is a new valuation list, and
(ii)the alteration is made in consequence of an application for revision which
was served on the district valuer before the end of the period of six months
beginning with the date on which the list came into force, and
<(iii)the hereditament was included in the valuation list last previously in force and, since the new list came into force, has not come into occupation after having been out of occupation on account of structural alterations, or has not been affected by the happening of any event which is a material change of circumstance such as is mentioned in paragraph 1(b) to (g) of Schedule 6,
(b)the alteration shall be deemed to have had effect on and after the date on
which the list came into force;
(b)where the alteration is made by way of correction of a clerical error,
[that valuation list] shall have effect, and be deemed always to have had
effect, as so corrected;
(c)where the alteration
(i)consists of the inclusion in [that valuation list] of a newly erected or
newly constructed hereditament or an altered hereditament which has been out
of occupation on account of structural alterations, or
(ii)is made by reason of any event which is a material change of circumstances
such as is mentioned in paragraph 1(b) to (g) of Schedule 6,
(c)the alteration shall have effect on and after the date on which the new or
altered hereditament comes into occupation or, as the case requires, shall be
deemed to have had effect on and after the date of the happening of the event
by reason of which the alteration is made;
(d)where the alteration is made by the Commissioner under Article 50(1)(a)(iv)
to show the net annual value for any year of a hereditament such as is there
mentioned, the alteration shall be deemed to have been made at the beginning
of that year;
(e)where the alteration is made pursuant to Article 55 on a review, following
the final disposal of an appeal to the Lands Tribunal, of [an alteration in,
or decision not to alter, a valuation list or of a revaluation ("the interim
revision")], the alteration shall be deemed to have had effect on and after
the same date as that on which any alteration which was made or could have
been made in consequence of [the interim revision] had or would have had
effect;
(f)where neither sub-paragraph (a), (b), (c), (d) nor (e) applies the
alteration shall have effect, or be deemed to have had effect,
(i)on and after the date of the commencement of the year in which the
application was made for the revision of [that valuation list] in consequence
of which the alteration is made (whether the alteration is made immediately
following the revision or on appeal), or, if the alteration is made otherwise
than in consequence of an application, the year in which a certificate of the
alteration [was served] on the occupier of the hereditament (or, if the
alteration is made on a review under Article 51(2) or on appeal, the year in
which a certificate of the alteration that is the subject of the review or
appeal, or was the subject of any earlier review or appeal, was so served), or
(ii)on and after such later date (if any) as is appropriate in all the
circumstances.
(2) Any question as to the appropriate date for the purposes of paragraph
(1)(f)(ii)
(a)if it arises in connection with a decision of the Lands Tribunal on an
appeal to the Tribunal under the succeeding provisions of this Order, may be
determined by the Tribunal; or
(b)if it is not so determined, shall in the first instance be determined by
the Department.
(3) Notice of any determination under sub-paragraph (b) of paragraph (2) shall
be served by the Department on the occupier of the hereditament, and
(a)any person aggrieved by a determination made by the Department under that
sub-paragraph may appeal to the Lands Tribunal; and
(b)on such an appeal the Lands Tribunal may give such directions in the matter
as it considers appropriate.
(4) Where the alteration affects the amount levied on account of a rate in
respect of any hereditament in accordance with the list, the difference
(a)if too much has been paid, shall be repaid or allowed; or
(b)if too little has been paid, shall be paid and may be recovered as if it
were arrears of the rate.
(5) Except where the alteration is made by way of correction of a clerical
error, no liability shall be imposed or right conferred on any person by
virtue of paragraph (4) to pay or receive the difference referred to in that
paragraph if that person had ceased to occupy the hereditament in question
before the date of service of the application for revision of the valuation
list in consequence of which the alteration was made, or if the alteration was
made otherwise than in consequence of an application, the date of service on
the occupier of the hereditament of the certificate of the alteration.
(6) In paragraphs (1)(f)(i), (3) and (5) "occupier" includes an owner who is
rated instead of the occupier under Article 20 or who enters into an agreement
with the Department under Article 21; and in paragraph (5) "occupy" shall be
construed accordingly.
© 1977 Crown Copyright
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