delete The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017 amend the 2009 Regulations to introduce a mandatory 'check' process before proposals can be made, establish definitions for 'smaller proposers' (micro-businesses), create electronic portals for the Valuation Officer and Valuation Tribunal, and set procedural requirements including 4-month time limits for making proposals after a check is completed. These apply only to rating lists compiled on or after 1 April 2017.
The mandatory pre-proposal 'check' process (regulations 4A-4F) creates an unnecessary bureaucratic barrier that delays property owners' ability to challenge inaccurate business rate assessments. The 4-month deadline for making proposals following a check completion creates time pressure that could cause ratepayers to forfeit their rights. Complex definitional requirements for 'smaller proposers' impose compliance costs. These procedural delays and restrictions disproportionately burden small businesses seeking to correct erroneous valuations, perpetuating a system where bureaucratic process impedes the correction of market distortions in property taxation. The regulation adds layers of procedural compliance without addressing underlying inefficiencies in the rating system itself.