Non-Domestic Rates Appeals: Delay to NDR Appeals’ Disposal Deadline

Following feedback from a number of stakeholders and given the large number of non-domestic rates appeals, particularly running roll appeals, currently in the system, Ministers have taken the decision to delay the deadline for appeals lodged between 1 January 2020 and 31 March 2021 to 31 December 2022.

This will ensure that any appeals lodged on or after 1 January 2020 have a disposal deadline on or after 31 December 2022.

The statutory instrument for this will be laid on 10 June and, subject to the Delegated Powers and Law Reform Committee, will come into force on 30 June, ensuring that the deadline for the unilateral referral of cases to the Lands Tribunal for Scotland for those appeals for which the deadline is being pushed back by a year, also moves back by a year.

To note, Ministers are still considering the UK Government’s decision to rule out COVID-19 appeals in England announced in March.