§ Mr. HealdTo ask the Secretary of State for Transport, Local Government and the Regions what assessment he has made of the cost to industry in Hertfordshire of delays in the consideration of rating appeals in the last three years. [13243]
§ Dr. WhiteheadI have made no such assessment.
The Valuation Office Agency (VOA), an executive agency of Inland Revenue, is responsible for compiling and maintaining the non-domestic rating lists. Since 1 April 1998, the VOA has received some 1,400,000 appeals challenging the rateable values entered in the rating lists compiled since 1990, including some 800,000 appeals against the rateable values shown in the list that came into force on 1 April 2000. Consideration of this number of appeals inevitably takes time. The VOA publishes programmes setting out when all appeals will be considered; these are reviewed in consultation with ratepayers. If, when an appeal is considered, the VOA and the ratepayer do not reach agreement on the valuation, the appeal will be heard shortly afterwards by an independent Valuation Tribunal. Appeals may be considered earlier than is set out in the programme, if a ratepayer is suffering financial hardship.
513WWhen an appeal is made, the ratepayer must continue to comply with the payment schedule as set out in the original demand notice from the local authority. Payments may only be altered following the settlement of an appeal and following the issue of a revised bill by the local authority. In general, the effect of any appeal leading to a change in rateable value will be backdated either to the date that the change in value occurred, or the first day of the financial year in which the appeal was made, whichever is the later. Where an appeal leads to a reduction in the amount due to be paid, any previous overpayment is refunded to the ratepayer with interest.