The 2017 rating lists

This chapter covers the provisions for the 2017 rating lists from 1 April 2017. The changes apply from the 2017 rating lists and represent a considerable change in the appeals process including a greater emphasis on online input, registration and progressing of cases. The Local Government Finance Act 1988 requirement for new rating lists to be compiled and all hereditaments to be revalued every five years was a return to the aim of quinquennial revaluations which had been removed by the Rates Act 1984. Certain hereditaments have to appear in central rating lists and not in local lists. Rating lists are not simply lists of addresses and rateable values; they also contain the date each entry becomes effective. The Local Government Finance Act 1988 is the same as in England, with the valuation officer for each billing authority preparing and maintaining rating lists for each authority. As in England new rating lists were compiled on 1 April 2017.