Part 6: Non-Domestic Rating Section 32: Alteration of Non-Domestic Rating lists
This section reforms the non-domestic rates appeals system.
	The section amends section 55 of the Local Government Finance Act 1988, which enables the Secretary of State to provide by regulations for ratepayers to make proposals for alterations to the non-domestic rating list (including who may make a proposal, the circumstances in which a proposal may be made, the time limit to make a proposal, procedure for making a proposal). It also provides that appeals may be made to the Valuation Tribunal for England (in relation to English lists) and the Valuation Tribunal for Wales (in relation to Welsh lists) where there is disagreement between a valuation officer and the person making a proposal.
	The new subsections (4A) and (4B) inserted by this section provide that the Secretary of State may make regulations prescribing the steps which must be taken before the ratepayer can make a proposal. This section will allow the introduction of a new ‘check’ stage. The check stage is intended to ensure that the property’s rating assessment is based on accurate and up-to-date facts. This section will also provide for regulations which allow valuation officers to impose a civil financial penalty upon a person who in connection with a proposal knowingly, recklessly or carelessly provides false information and for that civil financial penalty to be appealed. Together with the existing powers, the amendments will allow details of the ‘challenge’ stage (which is a form of proposal) to be set out in secondary legislation.
	New subsection (7B) provides that where regulations under section 55 of the Local Government and Finance Act 1988 provide for the imposition of financial penalties regarding the provision of false information or provide for fees to be paid for making an appeal, those funds are paid into the appropriate fund. Where such provision is made in relation to English lists, the funds are paid into the Consolidated Fund, and where in relation to Welsh lists, the funds are paid into the Welsh Consolidated Fund.
	Section 55 of the Local Government Finance Act 1988 extends to England and Wales and the amendments made by this section apply to England and Wales.