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Rating 2005 Time Table

Revaluation 2005 - Rating in a State of Change

	January 2003 VOA starts bulk issue of Forms of Return to ratepayers for completion Jan-Dec 2003 VOA discussions with ratepayers and preparation of schemes of value 1 April 2003 Antecedent Valuation Date, the rental value date for the 2005 Revaluation Sept 2003 Local Government Act becomes law, including penalties for non-completion of Forms of Return within 56 days June 2004 Announcement of provisional 2005/06 Uniform Business Rate (UBR) and transitional scheme to operate from 1 April 2005 Sept 2004 Draft 2005 Rating Lists published Oct 2004 Valuations and underlying schemes issued March 2005 2005/06 rate bills sent out April 2005 2005 Rating Lists published and opportunity for appeals to be made
	The Valuation Office Agency (VOA) and Scottish Assessors assess the Rateable Value (RV) of all business premises in the UK every 5 years. The 2005 Revaluation has already started and the VOA's vision is to get its valuations 'Right First Time'. It is contacting ratepayers to seek to agree schemes of value with the aim of prior agreeing a basis. However, the VOA is unlikely to have sufficient rental evidence to achieve 'Right First Time'.