The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024

Contents

Part 1 · Introduction

1Title, application and coming into force#

(1)The title of these Regulations is the Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024.

(2)These Regulations apply in relation to Wales.

(3)Parts 1 and 2 come into force on 16 November 2024.

(4)Part 3 comes into force on 1 April 2025.

Part 2 · Amendments to secondary legislation coming into force on 16 November 2024

2Amendment to the Income Support (General) Regulations 1987#

In paragraph 5(4) of Schedule 3 (apportionment of housing costs) to the Income Support (General) Regulations 1987, for the definition of “local non-domestic rating list” substitute—“• “local non-domestic rating list” means—(a) as respects England, a list compiled and maintained undersection 41(1)of theAct of 1988;(b) as respects Wales, a list compiled and maintained undersection 41ZA of theAct of 1988;”

3Amendments to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989#

(1)The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 are amended as follows.

(2)In regulation 5(2) (time of service of demand notices), after “section 52(5)” insert “or 52ZA(6)”.

(3)In regulation 6(1) (payments under demand notices), after “section 52(5)” insert “or 52ZA(6)”.

4Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#

(1)The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 are amended as follows.

(2)In regulation 5(2) (service of demand notices), after “section 41(5)” insert “or 41ZA(6)”.

(3)In regulation 6(1) (payments under demand notices), after “section 41(5)” insert “or 41ZA(6)”.

(4)In paragraph 6(1) of Part 2 of Schedule 1 (cessation and adjustment of non-domestic rate instalments), after “section 41(5)” insert “or 41ZA(6)”.

5Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989#

In regulation 6 (alteration of rating lists) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989—

(a)the existing provision becomes paragraph (1);

(b)in that paragraph, after “billing authority” insert “in England”;

(c)after that paragraph insert—“2 Where a copy of a local or central rating list has been sent to abilling authority in Walesor the Welsh Ministers undersection 41ZA(6)(local lists) or52ZA(6)(central lists) of the Act and the valuation officer alters the list before it comes into force—a the officer shall inform thebilling authorityor the Welsh Ministers, as the case may be, andb the authority or the Welsh Ministers, as the case may be, must alter the copy accordingly.”

6Amendments to the Council Tax (Situation and Valuation of Dwellings) Regulations 1992#

(1)Regulation 6 (valuation of dwellings: general) of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 is amended as follows.

(2)In paragraph (1), for sub-paragraph (b) substitute—“b in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date determined under section 21(2A)(b) of the Act as the appropriate date for the list in question.”

(3)In paragraph (3)(b)(v), for sub-paragraph (b) substitute—“b in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”

(4)In paragraph (5A)(a), for sub-paragraph (ii) substitute—“ii a valuation list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”

(5)In paragraph (5A)(d), for sub-paragraph (ii) substitute—“ii in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”

7Amendments to the Council Tax (Contents of Valuation Lists) Regulations 1992#

In regulation 1(2) (interpretation) of the Council Tax (Contents of Valuation Lists) Regulations 1992 for the definition of “list” substitute—“• “list” means—(a) a valuation list compiled for a billing authority in England under section 22 of the Act;(b) a valuation list compiled for a billing authority in Wales under sections 22, 22A or 22B of the Act.”

8Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992#

(1)The Non-Domestic Rating Contributions (Wales) Regulations 1992 are amended as follows.

(2)In Schedule 1 (rules for calculating non-domestic rating contributions), in paragraph 4(2)—

(a)for “section 41(1)” substitute “section 41ZA(1)”;

(b)for “section 41(5)” substitute “section 41ZA(6)”.

(3)In Part 1 of Schedule 2 (assumptions relating to provisional amounts)—

(a)in paragraph 2(4)—

(i)for “section 41(1)” substitute “section 41ZA(1)”;

(ii)for “section 41(5)” substitute “section 41ZA(6)”;

(b)in paragraph 2(5), for “section 41(5)” substitute “section 41ZA(6)”;

(c)in paragraph 2(6), for “section 41(5)” substitute “section 41ZA(6)”.

9Amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993#

In regulation 2(2)(b) (interpretation) of the Council Tax (Demand Notices) (Wales) Regulations 1993—

(a)for “or (3)(b)” substitute “, (3) or (3A)”;

(b)in paragraph (i), after “section 22B(7)” insert “or (7A)”.

10Amendment to the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995#

In regulation 1(3) (interpretation) of the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995, in the definition of “the authority’s list”, after “22B(10)” insert “or 22B(10A)(a), or kept by it electronically under section 22B(10A)(b)”.

11Amendment to the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996#

(1)The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996 is amended as follows.

(2)Omit article 5 (Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993).

(3)In article 6(8) (definitions in the context of valuation officers), for the words from ““old billing authority”” to “the 1988 Act” substitute—“• “old authority”has the same meaning as in theLocal Government (Wales) Act 1994;• “old billing authority”means a billing authority which is an old authority;• “new billing authority”means a billing authority which is a new principal council;• “new principal council” has the same meaning as in theLocal Government (Wales) Act 1994;• “valuation officer” means a valuation officer for an old billing authority;• “new valuation officer”means a valuation officer for a new billing authority”

(4)Omit article 10 (recoupment of subsidy in certain cases).

12Amendment to the Jobseeker’s Allowance Regulations 1996#

In paragraph 5(4) of Schedule 2 (apportionment of housing costs) to the Jobseeker’s Allowance Regulations 1996, for the definition of “local non-domestic rating list” substitute—“• “local non-domestic rating list” means—(a) as respects England, a list compiled and maintained undersection 41(1)of theAct of 1988;(b) as respects Wales, a list compiled and maintained undersection 41ZA of theAct of 1988;”

13Amendment to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000#

In regulation 2A(2)(b)(ii)(aa) (prescribed assumptions: valuation from 1 April 2010) of the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000((), for “sections 41(2) and 52(2)” substitute “sections 41ZA(2) and 52ZA(2)”.

14Amendment to the State Pension Credit Regulations 2002#

In paragraph 6(4) of Schedule 2 (apportionment of housing costs) to the State Pension Credit Regulations 2002, for the definition of “local non-domestic rating list” substitute—“• “local non-domestic rating list” means—(a) as respects England, a list compiled and maintained undersection 41(1)of theAct of 1988;(b) as respects Wales, a list compiled and maintained undersection 41ZA of theAct of 1988;”

15Amendment to the Employment and Support Allowance Regulations 2008#

In paragraph 7(4) of Schedule 6 (apportionment of housing costs) to the Employment and Support Allowance Regulations 2008, for the definition of “local non-domestic rating list” substitute—“• “local non-domestic rating list” means—(a) as respects England, a list compiled and maintained undersection 41(1)of theAct of 1988;(b) as respects Wales, a list compiled and maintained undersection 41ZA of theAct of 1988;”

16Amendment to the Energy Performance of Buildings (England and Wales) Regulations 2012#

In regulation 38(5) (penalty amount) of the Energy Performance of Buildings (England and Wales) Regulations 2012, for the definition of “local non-domestic rating list” substitute—“• “local non-domestic rating list” means—(a) in relation to England, a list compiled and maintained undersection 41of theLocal Government Finance Act 1988;(b) in relation to Wales, a list compiled and maintained undersection 41ZA of theLocal Government Finance Act 1988;”

17Amendment to the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015#

In regulation 41(5) (breaches in relation to non-domestic PR property) of the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015, for the definition of “local non-domestic rating list” substitute—“• “local non-domestic rating list” means—(a) in relation to England, a list maintained undersection 41of theLocal Government Finance Act 1988;(b) in relation to Wales, a list compiled and maintained undersection 41ZA of theLocal Government Finance Act 1988;”

18Amendment to the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017#

In regulation 1(3) (interpretation) of the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017, in the definition of “list”, for “section 41 or 41A” substitute “section 41ZA”.

19Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022#

In regulation 2 (interpretation) of the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022—

(a)in the definition of “central list”, for “compiled and maintained in accordance withsection 52” substitute “maintained in accordance with section 52ZA(10)”;

(b)in the definition of “local list”, for “compiled and maintained in accordance withsection 41” substitute “maintained in accordance with section 41ZA(10)”.

20Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023#

(1)The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 are amended as follows.

(2)In regulation 2(1) (interpretation: general)—

(a)in the definition of “central list”, for “sections 52 and 54A” substitute “section 52ZA”;

(b)in the definition of “local list”, for “sections 41 and 54A” substitute “section 41ZA”.

(3)In regulation 30(1) (notification of alteration), omit “deposited at its principal office under section 41(6B) of the Act”.

21Amendments to the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023#

In regulation 2 (interpretation) of the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023—

(a)in the definition of “central list”, for “section 52” substitute “section 52ZA”;

(b)in the definition of “local list”, for “section 41” substitute “section 41ZA”.

22Revocations#

The following statutory instruments are revoked—

(a)the Non-Domestic Rating (Discretionary Relief) Regulations 1989;

(b)the Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006;

(c)the Rating Lists (Postponement of Compilation) (Wales) Order 2014.

Part 3 · Amendments to secondary legislation coming into force on 1 April 2025

23Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#

The amendments made to regulation 3(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 by paragraph 1(b) of Schedule 1 to the Local Government (Non-Domestic Rating) (Consequential Amendments) (England) Order 2008 and regulation 2(b) of the Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 apply in relation to hereditaments in Wales.

24Amendments to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990#

(1)The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 are amended as follows.

(2)In regulation 3(7) (joint owners and occupiers), at the beginning insert “In relation to England,”.

(3)After regulation 3(7), insert—“7A In relation to Wales, for the purposes of any time to which paragraph (2)(b) applies—a the requirement in paragraph 2(2)(a) of Schedule 4ZA and paragraph 2(3) of Schedule 4ZB to the Act that the ratepayer should be a charity or trustees for a charity is met if one or more of the owners or occupiers jointly and severally liable is a charity or (as the case may be) some or all of them are trustees for a charity; andb the requirement in paragraph 2(2)(b) of Schedule 4ZA and paragraph 2(8) of Schedule 4ZB to the Act that the ratepayer should be a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) is met if one or more of the owners or occupiers jointly and severally liable is such a club.”

25Amendment to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007#

In the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007, in Schedule 1, omit paragraph 39 (modification of Schedule 7 to the Local Government Finance Act 1988).

26Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017#

(1)Schedule 1 of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (matters to be contained in demand notices) are amended as follows.

(2)For paragraph 3 substitute—“3 The non-domestic rating multiplier calculated for the relevant year in accordance with paragraph A15 or, as the case may be, paragraph A14 of Part A2 of Schedule 7 to the 1988 Act.”

(3)In paragraph 5 for “paragraph 1(1)(b)” substitute “paragraph 1(1)”.

27Amendment to the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024#

In the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024, omit regulation 7 (amendment to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990).

Contains public sector information licensed under the Open Government Licence v3.0.

Part 1 · Introduction

1Title, application and coming into force#

Part 2 · Amendments to secondary legislation coming into force on 16 November 2024

2Amendment to the Income Support (General) Regulations 1987#

3Amendments to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989#

4Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#

5Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989#

6Amendments to the Council Tax (Situation and Valuation of Dwellings) Regulations 1992#

7Amendments to the Council Tax (Contents of Valuation Lists) Regulations 1992#

8Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992#

9Amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993#

10Amendment to the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995#

11Amendment to the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996#

12Amendment to the Jobseeker’s Allowance Regulations 1996#

13Amendment to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000#

14Amendment to the State Pension Credit Regulations 2002#

15Amendment to the Employment and Support Allowance Regulations 2008#

16Amendment to the Energy Performance of Buildings (England and Wales) Regulations 2012#

17Amendment to the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015#

18Amendment to the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017#

19Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022#

20Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023#

21Amendments to the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023#

22Revocations#

Part 3 · Amendments to secondary legislation coming into force on 1 April 2025

23Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#

24Amendments to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990#

25Amendment to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007#

26Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017#

27Amendment to the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024#

Defined terms · 8

Connections

History · 2 versions

Key facts

Part 1 · Introduction

1Title, application and coming into force#

Part 2 · Amendments to secondary legislation coming into force on 16 November 2024

2Amendment to the Income Support (General) Regulations 1987#

3Amendments to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989#

4Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#

5Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989#

6Amendments to the Council Tax (Situation and Valuation of Dwellings) Regulations 1992#

7Amendments to the Council Tax (Contents of Valuation Lists) Regulations 1992#

8Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992#

9Amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993#

10Amendment to the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995#

11Amendment to the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996#

12Amendment to the Jobseeker’s Allowance Regulations 1996#

13Amendment to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000#

14Amendment to the State Pension Credit Regulations 2002#

15Amendment to the Employment and Support Allowance Regulations 2008#

16Amendment to the Energy Performance of Buildings (England and Wales) Regulations 2012#

17Amendment to the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015#

18Amendment to the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017#

19Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022#

20Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023#

21Amendments to the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023#

22Revocations#

Part 3 · Amendments to secondary legislation coming into force on 1 April 2025

23Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989#

24Amendments to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990#

25Amendment to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007#

26Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017#

27Amendment to the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024#