Valuation Office Agency
Proposals: part 10, is a comprehensive guide toCheck, Challenge, Appeal(CCA) in Wales - the new regulations for 2023 rating lists onwards.
Part Aincludes a summary of the relevant legislation for CCA and a summary overview of Check, Challenge and Appeal processes. There are also definitions ofInterested Persons(IPs) and other terminology for CCA.
Part Bcovers the Check procedures including facts, time period, request for information held (reg 6), confirmation of Check (reg 7), material day and Check, completion of Check and notification of Check (Regs 9 and 10). Time limits for Check and deemed completion.
Part C (1-4)covers Challenge and the time limits for CCA proposals. Evidence to be submitted with aproposal, standard of proof, incomplete proposals (reg 8),Billing Authorityrights under CCA, penalties (reg 14). Also included are CCA grounds forproposal and interpretation (reg 4), compiled list appeals, inaccurate VO alteration, tribunal decisions causal link (with reference to Downing VO v Corby Power Ltd, Tuplin v Focus), deletions and requesting other changes to arating list. This part also covers restrictions on making proposals under CCA, CCA unlawful proposals, CCAMCCproposals, content of proposals, requirement for rents on proposals, CCA proposals as public documents and requesting copies.
Part C (5)also covers incomplete proposals and procedures for refusing aproposal under CCA (reg 14), inaccuracies in CCA proposals (Alam v Stoyles, Imperial Tobacco), submitting further proposals after refusal, time limits on CCA proposals and restrictions on making proposals.
Part C (6-8)covers the Challenge procedures, notification of parties, considering evidence and initial response, factual information not agreed,survey data, plans and inspections, submission of new facts. Establishing facts at the material day, comparable evidence,RVof comparable properties incorrect, Reg 48 notice, without prejudice, unlawful proposals, scope ofproposal, errors inproposal, MCCs and CCA, initial response procedure, rental evidence and initial response, determining theproposalfor CCA, well founded, withdrawal and substitute proposers, agreements, decision notice procedure and service. Identification of IPs and notification to various parties. Rights of parties during CCA challenge, BA, landlords, ratepayers and former IPs. Vacant property.
Part Dcovers penalties (reg 16) and false or inaccurate information, false in the material particular, penalty notices and recovery of a penalty and appeals against a penalty notice.
Part Ecovers CCA appeals, legislation and procedure, who can make an appeal under CCA, parties to an appeal, making an appeal under CCA, time limits for appeal, notice of appeal, appeal process. Checking papers sent to VT via portal. Decision without a hearing. Additional or further evidence at Appeal stage. Errors in documentation on appeal. Admission of new evidence at appeal under CCA. Presenting evidence at appeal stage. Settlement of CCA appeals. Disposal without a hearing, well founded at appeal stage, other orders. CCA Process guide.
##Part 3A Overview of Check, Challenge, Appeal (CCA) WALES
1. Background
In 2023 new regulations were introduced for Wales regarding the procedure for challenging the assessments of properties for all rating lists compiled on or after 1 April 2023.
The new system in Wales is referred to as Check Challenge Appeal or Gwirio, Herio, Apelio in Welsh.
For rating lists compiled before 1 April 2023 in Wales the previous procedures still apply.
This section is divided into chapters to reflect the different procedures that are applied, so it is important that the correct regulations are followed for the relevant rating list year and location of the property.
Summary of Relevant Legislation & Practice Statements
Most of the references in this document refer to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023, where other Regulations are referred to these are identified
Relevant Legislation
(a) The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023
(b) The Non-Domestic Rating (Material Day for List Alterations) 1992 (SI 1992/556) (as amended) (Material Day regs)
Glossary
VO in this document refers to Valuation Officer
VOA refers to the Valuation Office Agency
CVO refers to the Central Valuation Officer
1.1 Changes
When the 2023 rating lists came into force on 1 April 2023, new Regulations were introduced changing the process for altering and appealing a rating list in Wales.
The new procedure is commonly known as Check, Challenge (proposal stage), Appeal or Gwirio, Herio, Apelio in Welsh.
Unlike previous proposal and appeal procedures prior to 2023, the progression through to the next stage of the process is not automatic. The Interested Person (IP), defined below, has to actively submit information via the specified electronic portal to initiate the start of each stage.
The main changes in the Regulations are summarised below:-
1)Introduction of VOAs electronic portal to request and supply Check information (Reg 6(5)) or other manner as agreed with the VO. The portal is also used by the VOA for parties to register their identity and legal interest before a check can be submitted.
2)Grounds of proposal are set out in Reg 4 (largely as before but with the requirement for additional information that must be supplied)
3)Check process requirements (Reg 5)
4)Challenge - Submission of proposals (Reg 11-13)
5)Incomplete proposals (Reg 14) replaces invalidity
6)Procedure for dealing with proposals (Reg 15)
7)Appeal process and changes to the grounds of Appeal (Reg24) via electronic Valuation Tribunal (Wales) (VTW) portal (Reg 26)
8)Material day - changes (SI 1992/556)
9)Introduction of new Penalty processes for false information provided by the IP (Reg 16)
The process now comprises Check, Challenge (submission and consideration of the Proposal) and Appeal (see CCA Process overview Appendix 1) The system is based on a three-stage process Check, Challenge, and Appeal (CCA).
The three stages manage the flow of cases through the system and allow IPs to make an informed decision before proceeding to the next stage. Both the IP (or their agent) and the VO are required to set out the issues and arguments early in the process to encourage early settlement and reduce the number of speculative appeals. The aim is that the issues in dispute are fully addressed where possible at each stage of the process.
The VOA has developed a digital service to support the system. The majority of checks and challenges are handled through this new digital service. Guidance to the service can be found on GOV.UK Find and check your business rates valuation - GOV.UK
The digital service requires the IP to declare their legal interest in property and, if the IP is represented by an agent, to formally declare the instruction through the VOA portal. The portal holds documents and correspondence between the VO and the IP, which both parties can view and which potentially could form part of a later appeal.
Summary of each stage of CCA (Wales 2023 and subsequent lists)
Please see Appendix 1 for a summary chart of key CCA events and legislation.
1.2Check
The Check stage requires the IP to confirm the accuracy of the facts upon which the rating list entry is based (as held on VOAs database) and any subsequent changes to the property.
The IP is required to certify details of the property attributes and other facts upon which the valuation is based. The IP can view the valuation on-line for most classes of property. However, due to the sensitive or complex nature of some classes, those valuations are redacted and the IP can make a request for the valuation details, known as a Detailed Valuation Request (DVR).
Check allows the VO to fully consider the facts and decide whether its records can simply be amended to reflect any changes declared by the IP or whether investigation or a discussion of the facts is necessary. Facts are corrected in Check where possible but facts in dispute might have to be dealt with in Challenge. The outcome of the Check stage may be
1)the facts are agreed and the rating list is either confirmed as correct or altered when necessary to reflect the correct facts, or
2)the facts are not agreed but points in dispute are clearly established so they can be addressed at the Challenge stage, or
3)some of the facts are agreed and the rating list is altered to reflect the correct facts, where necessary, and the remaining points in dispute are clearly established so they can be addressed in Challenge.
The IP should understand at the end of Check why the VO has or has not taken action to amend the rating list. This stage is not where the IP disputes the valuation.
A Check must be made, before a proposal can be made, through the electronic portal or as otherwise agreed with the VO (Reg 6(5)).
On the VOA computer system (RSA), Check case reference numbers start with CHK and the reference number for use in Caseworker Suite (the VOA portal where documents are saved) will be found in the RSA