The Rating Lists (Valuation Date) (England) Order 2020
By virtue of sections 41(2A) and 52(2A) of the Local Government Finance Act 1988 (“the 1988 Act”), non-domestic rating lists for England are to be compiled on 1st April 2017 and every fifth year afterwards. Paragraph 2(3)(b) of Schedule 6 to the 1988 Act provides the Secretary of State with the power to specify the day by reference to which properties are to be valued for the purposes of compiling new lists.