§ Mr. WallerTo ask the Secretary of State for the Environment what changes are now proposed to the current system of appeals against non-domestic rating assessments in England and Wales, in the light of responses to the consultation papers.
§ Mr. CurryMy right hon. Friend the Secretary of State, together with my right hon. Friend the Secretary of State for Wales, has decided to streamline the current arrangements and make them simpler for business to use. The changes will apply to appeals against the new rating lists which come into effect on 1 April 1995.
There was a full and helpful response to the consultation papers we issued in September. There was a warm welcome for our proposals that the Valuation Office agency should notify occupiers direct of their proposed new rateable value in January, instead of leaving them to find it out when they receive their rate bill for 1995–96; to abandon the six-month limit on submission of appeals following a material change of circumstances, or relevant tribunal or court decision; and to shorten from six months to three the period after which the VOA has to pass an unresolved appeal on to the valuation tribunal. We will therefore proceed with all these reforms.
We had also proposed a tightening up of the current system of time limits for appeals against the values originally shown in the list, which has not worked well. Respondents endorsed our analysis of the problem but many favoured the more radical step of abolishing the time limits altogether, on the grounds that their potential benefits were outweighed by the practical drawbacks. We found their representations persuasive. We have therefore decided that ratepayers should be able to appeal on any of the permitted grounds at any time during the currency of the list.
These new arrangements will be far easier for business, particularly small business, to deal with and will help to 560W ensure speedier settlement of appeals. We will be bringing forward regulations to implement them in the new year.