The Non-Domestic Rating (Communications Hereditaments) (Valuation, Alteration of Lists and Appeals and Material Day) (England) Regulations 2008
The valuation of non-domestic hereditaments for the purposes of rates is governed by Schedule 6 to the Local Government Finance Act 1988 (“the 1988 Act”). The Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2005 give ratepayers the right in certain circumstances to make a proposal to a valuation officer that the rateable value shown for their hereditament in a rating list should be changed. The Non-Domestic Rating (Material Day for List Alterations) Regulations 1992 govern the day by reference to which certain matters relating to the hereditament should be considered for the purposes of valuation.