Ratepayers may make a formal proposal to the local Valuation Officer asking that a hereditament be treated as more than one hereditament (split) but there is no legal requirement to advise the Valuation Officer of this. The number of rating proposals made from 2000 in England and Wales to split is shown in the following table:
Number of rating proposals April 2000 to March 2001 8,250 April 2001 to March 2002 6,830 April 2002 to March 2003 6,310 April 2003 to March 2004 6,260 April 2004 to March 2005 8,550 April 2005 to March 2006 3,960 April 2006 to March 2007 3,600 April 2007 to March 2008 3,330 Apr 2008 to March 2009 5,040 April 2009 to February 2010 4,080 Total 56,210 Note: Figures rounded to nearest ten.
Rating list entries are also split as a direct result of information being supplied to the valuation officer by either the respective billing authority or by the valuation officer becoming aware of the need to alter an entry in the rating list. The number of reports made since 2000 in England and Wales by billing authorities is shown in the following table:
Number of billing authority and VO reports to split April 2000 to March 2001 40,570 April 2001 to March 2002 9,910 April 2002 to March 2003 29,670 April 2003 to March 2004 30,680 April 2004 to March 2005 28,540 April 2005 to March 2006 47,130 April 2006 to March 2007 30,520 April 2007 to March 2008 32,610 April 2008 to March 2009 34,900 April 2009 to February 2010 31,050 Total 335,570 Note: Figures rounded to the nearest ten.