 For example, proposals to alter the 2000 rating list by an occupier were restricted to take effect in the financial year in which they were made, but the 2005 rating list removed this restriction, so that a successful proposal can have effect as far back as 1 April 2005.What is commonly known as an appeal is more correctly known as a proposal to alter the rating list.Proposals can be made on a number of grounds, including challenging the basic rateable value, an alteration to the property, or proposing a reduction from a specific date due to a particular event (such as changes to a street affecting traffic).