AQW 26213/17-22
Ms Claire Sugden
Independent
East Londonderry
Tabled Date: 23/11/2021
Answered On Date: 02/12/2021
Priority Written: No
Question:
To ask the Minister of Finance (i) to detail the number of ratepayers in East Londonderry who have challenged their non-domestic rates bill in each of the last three years; (ii) what percentage of challenges have been upheld; and (iii) to detail the cost of these errors.
Answer:
There are 3 stages of challenge for Non-Domestic Rating Assessments. The first stage is an application to the District Valuer, the second stage is an appeal to Commissioner of Valuation and the third stage is an appeal to The Lands Tribunal. From November 2018 to October 2021 there have been 237 External Applications (first stage application to District Valuer) seeking a change in NAV (Net Annual Value) for Non-Domestic properties located in the East Londonderry constituency. The breakdown shown by year is: November 2018 – October 2019 = 29 November 2019 – October 2020 = 92 November 2020 –October 2021 = 116 The new non-domestic valuation list took effect on 1 April 2020. The number of applications always increases in the year after a new valuation list takes effect. (ii) 98 of these cases have been closed. The outcomes were: 51% resulted in no change to the NAV; 28% resulted in a decrease in NAV; and 21% resulted in an increase in NAV. 7 cases that were closed with no change or an increase in the NAV at first stage challenge were subsequently appealed to The Commissioner of Valuation (second stage challenge) and/or Lands Tribunal (third stage challenge). 139 of first stage applications remain in progress. 5 of second and third stage appeals remain in progress. (iii)Not all challenge cases which were closed resulting in a change to NAV are considered to be an error by Land & Property Services. There were many reasons why an NAV may be changed following an application or appeal, including physical changes to premises, premises being split or merged, and properties that are removed from the Valuation List. For those challenges that resulted in a reduction in NAV, the amount of rates refunded over the past 3 years was £22,971.
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