Local authorities are under a statutory obligation to levy rates on the occupiers of rateable property in accordance with the details entered in the valuation lists prepared by the independent Commissioner of Valuation under the Valuation Act 2001. The valuation determined by the Commissioner is fixed on a property and generally does not change from year to year, unless the valuation is revised or revalued in the normal course of that office’s work. Part 6 of the Valuation Act 2001 provides that a revision of the valuation of a particular property may only be carried out if a "Material Change of Circumstances" has taken place since the property was last valued. The application and management of this process is a matter entirely for the Commissioner of Valuation and the Valuation Office.
The Local Government Act 1946 provides that where a property is unoccupied on the date of the making of the rate, the owner becomes liable for rates. However, the owner is entitled to a refund if the property is vacant for specified purposes i.e. if the premises are unoccupied for the purpose of additions, alterations or repairs; where the owner is bona fide unable to obtain a suitable tenant at a reasonable rent; and where the premises are vacant pending redevelopment. The collection of rates and the determination of eligibility for a refund in this context are matters for each individual local authority.
