Contents
1Title, commencement, application and interpretation#
(1)The title of these Regulations is the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017 and they come into force on 1April 2017.
(2)These Regulations apply in relation to Wales.
(3)In these Regulations—• “the Act”(“y Ddeddf”) means the Local Government Finance Act 1988;• “the 1989 Regulations” (“Rheoliadau 1989”) means the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989;• “hereditament” (“hereditament”) means a hereditament in Wales; and• “list” (“rhestr”) means a local rating list compiled by the valuation officer for a billing authority in Wales under section 41ZA of the Act.
2Information in local rating lists#
(1)In respect of each hereditament shown in a list, the list must contain the following information—
(a)a description of the hereditament;
(b)its address; and
(c)any reference number ascribed to it by the valuation officer.
(2)In respect of any alteration directed to be made by a tribunal, the list must state whether the direction was given by the Valuation Tribunal for Wales or the Upper Tribunal.
3Valuation of mines and quarries#
(1)This regulation applies to any hereditament—
(a)which consists of or includes a mine or quarry; or
(b)the whole or part of which is occupied together with a mine or quarry in connection with the storage or removal of its minerals or its refuse.
(2)In arriving at an amount of estimated rent under paragraph 2 of Schedule 6 to the Act in relation to a hereditament to which this regulation applies—
(a)no account is to be taken of sums which are—
(i)payable in respect of the extraction of minerals from any part of the hereditament which consists of land occupied for the purpose of the winning and working, grading, washing, grinding and crushing of minerals; and
(ii)attributable to the capital value of minerals extracted; and
(b)it must be assumed that the proportion of the sums payable for the extraction of minerals which are attributable to the capital value of the minerals is 50 per cent.
(3)In this regulation—• “land” does not include buildings, structures, roads, shafts, adits or other works;• any reference to a mine or quarry includes a reference to a well or bore-hole, or to a well and bore-hole combined; and• unless the context otherwise requires, expressions which are also used in the Mines and Quarries Act 1954 have the same meanings as in that Act.
4Cross-boundary property in Wales#
(1)This regulation applies to any unit of property in Wales (“relevant property”) which comprises separate hereditaments solely by reason of being divided by a boundary between billing authorities.
(2)Relevant property is to be treated throughout any relevant period as—
(a)one hereditament; and
(b)situated in the area of the billing authority in which that part of the property is situated which would, but for this regulation, be the hereditament appearing to the relevant valuation officer or officers to have, on the relevant day, the greater or (as the case may be) the greatest rateable value.
(3)But—
(a)Where relevant property includes (but does not consist exclusively of) land falling within regulation 3 (valuation of mines and quarries)—
(i)any such land is to be disregarded; and
(ii)the relevant property is to be treated as situated throughout any relevant period as in the area of the billing authority in which that part of the property is situated which would, but for this regulation, be the hereditament appearing to the relevant valuation officer or officers to have, on the relevant day, the greater or (as the case may be) the greatest rateable value.
(b)The billing authority area in which the relevant property is to be treated as situated is to be determined by lot by the relevant valuation officer or officers where—
(i)the relevant property on the relevant day consists exclusively of land falling within regulation 3;
(ii)the rateable values of the parts of the relevant property appear to the relevant valuation officer or officers to be equal; or
(iii)there is more than one relevant valuation officer and those officers do not agree as to which part of the relevant property has the greater or greatest rateable value.
(4)In this regulation—• “relevant day” (“diwrnod perthnasol”) means a day on which a local rating list must be compiled or, where the hereditament would first fall to be shown in such a list for any day later than the day on which such a list must be compiled, the day on which it would first so fall to be shown;• “relevant period” (“cyfnod perthnasol”) means the period beginning with the relevant day and ending when a new local rating list is compiled; and• “relevant valuation officer” (“swyddog prisio perthnasol”) means the valuation officer for a billing authority within whose area any part of the relevant property is situated.
5Consequential amendments#
(1)In regulation 1(2) of the Business Improvement Districts (Wales) Regulations 2005, in the definition of “hereditament” for “any hereditament to which regulation 6 of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989” substitute “any hereditament to which regulation 4 of the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017”.
(2)In regulation 4(2) of the Central Rating List (Wales) Regulations 2005, for “Regulation 6 of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989 (cross-boundary hereditaments)” substitute “Regulation 4 of the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017 (cross-boundary property in Wales)”.
6Consequential amendments to the 1989 Regulations#
(1)The 1989 Regulations are amended as follows.
(2)In regulation 1—
(a)in the title, after “commencement” insert “, application”;
(c)in paragraph (2) after the definition of “the Act” omit “and” and in the appropriate place insert ““hereditament” means a hereditament in England; and”; and
(d)after paragraph (2), insert—“3 These Regulations apply in relation to England.”
(3)In regulation 6(1) after “any unit of property” insert “in England”.
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