http://www.legislation.gov.uk/asc/2024/6/section/20/enactedLocal Government Finance (Wales) Act 2024enKing's Printer of Acts of Parliament2024-09-20 PART 2COUNCIL TAXValuation of dwellingsProcedure for the compilation of valuation lists 20 1 In section 22B of the 1992 Act— a in subsection (3), after “the Welsh Ministers” insert “, but an order under this subsection cannot specify a year later than 2027”; b after subsection (3), insert— 3A After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year. 3B Revaluation years are 2028 and every fifth year afterwards. 3C The Welsh Ministers may by order amend subsection (3B) so as to— a substitute a different year for the year that is for the time being specified as the revaluation year; b insert a reference to a different year from the year that would otherwise be the revaluation year; c substitute a different interval between revaluation years for the interval that is for the time being specified there; d make other amendments to subsection (3B) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c). ; c in subsection (7), for “this section” substitute “subsection (1A), (2) or (3)”; d after subsection (7), insert— 7A Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)— a by such date as the Welsh Ministers may specify, by order, in relation to a specific list or in relation to lists generally, or b no later than the 1 September before the date on which the list is to be compiled, if no such order applies to that list. ; e after subsection (8), insert— 8A A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it. ; f in subsection (10), after “billing authority” insert “in England”; g after subsection (10), insert— 10A As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must— a deposit it at its principal office, if it is a copy of a list compiled under subsection (3); b keep a copy electronically, if it is a copy of a list compiled under subsection (3A). ; h for subsection (12), substitute— 12 No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru. 13 A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru. 2 In section 24 of the 1992 Act— a in subsection (9), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”; b after subsection (9), insert— 9A The regulations may include provision that where— a the listing officer for a billing authority has informed the authority of an alteration of the list; and b the authority keeps the copy list electronically under section 22B(10A)(b), the authority must alter the copy accordingly. 3 In section 28 of the 1992 Act— a in subsection (2)(a), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”; b after subsection (2), insert— 2A A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if— a the authority keeps the copy list electronically under section 22B(10A)(b); and b the list is in force or has been in force at any time in the preceding five years. ; c after subsection (3), insert— 3A A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if— a the authority keeps the copy list electronically under section 22B(8A); and b the list itself is not yet in force. ; d in subsection (4), for “or (3)” substitute “, (2A), (3) or (3A)”; e in subsection (8)(a), for “(3)” substitute “(2A), (3), (3A)”. 4 In paragraph 8 of Schedule 2 to the 1992 Act, in sub-paragraphs (1), (2)(a) and (3)(a), after “22B(7)” insert “, 22B(7A)”.
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<Title>COUNCIL TAX</Title>
<Pblock DocumentURI="http://www.legislation.gov.uk/asc/2024/6/part/2/crossheading/valuation-of-dwellings/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/part/2/crossheading/valuation-of-dwellings" NumberOfProvisions="1" id="part-2-crossheading-valuation-of-dwellings">
<Title>Valuation of dwellings</Title>
<P1group>
<Title>Procedure for the compilation of valuation lists</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20" id="section-20">
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<P2 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1" id="section-20-1">
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<P2para>
<Text>In section 22B of the 1992 Act—</Text>
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in subsection (3), after “the Welsh Ministers” insert
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<Text>after subsection (3), insert— </Text>
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<Pnumber>3A</Pnumber>
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<Text>After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.</Text>
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<P2>
<Pnumber>3B</Pnumber>
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<Text>Revaluation years are 2028 and every fifth year afterwards.</Text>
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<Pnumber>3C</Pnumber>
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<Text>The Welsh Ministers may by order amend subsection (3B) so as to—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>substitute a different year for the year that is for the time being specified as the revaluation year;</Text>
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<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>insert a reference to a different year from the year that would otherwise be the revaluation year;</Text>
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<P3>
<Pnumber>c</Pnumber>
<P3para>
<Text>substitute a different interval between revaluation years for the interval that is for the time being specified there;</Text>
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<P3>
<Pnumber>d</Pnumber>
<P3para>
<Text>make other amendments to subsection (3B) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).</Text>
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<AppendText>;</AppendText>
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<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/c/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1/c" id="section-20-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
in subsection (7), for “this section” substitute
<InlineAmendment>“subsection (1A), (2) or (3)”</InlineAmendment>
;
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/d/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1/d" id="section-20-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>after subsection (7), insert—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
<P2>
<Pnumber>7A</Pnumber>
<P2para>
<Text>Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>by such date as the Welsh Ministers may specify, by order, in relation to a specific list or in relation to lists generally, or</Text>
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<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>no later than the 1 September before the date on which the list is to be compiled, if no such order applies to that list.</Text>
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</P2>
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<AppendText>;</AppendText>
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<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/e/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1/e" id="section-20-1-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>after subsection (8), insert—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
<P2>
<Pnumber>8A</Pnumber>
<P2para>
<Text>A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it.</Text>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/f/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1/f" id="section-20-1-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>
in subsection (10), after “billing authority” insert
<InlineAmendment>“in England”</InlineAmendment>
;
</Text>
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<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/g/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1/g" id="section-20-1-g">
<Pnumber>g</Pnumber>
<P3para>
<Text>after subsection (10), insert—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
<P2>
<Pnumber>10A</Pnumber>
<P2para>
<Text>As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>deposit it at its principal office, if it is a copy of a list compiled under subsection (3);</Text>
</P3para>
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<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>keep a copy electronically, if it is a copy of a list compiled under subsection (3A).</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
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<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/1/h/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/1/h" id="section-20-1-h">
<Pnumber>h</Pnumber>
<P3para>
<Text>for subsection (12), substitute—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
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<Pnumber>12</Pnumber>
<P2para>
<Text>No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru.</Text>
</P2para>
</P2>
<P2>
<Pnumber>13</Pnumber>
<P2para>
<Text>A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru.</Text>
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<P2 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/2/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/2" id="section-20-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In section 24 of the 1992 Act—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (9), for “or 22B(10)” substitute
<InlineAmendment>“, 22B(10) or 22B(10A)(a)”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/2/b/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/2/b" id="section-20-2-b">
<Pnumber>b</Pnumber>
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<Text>after subsection (9), insert—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
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<Pnumber>9A</Pnumber>
<P2para>
<Text>The regulations may include provision that where—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the listing officer for a billing authority has informed the authority of an alteration of the list; and</Text>
</P3para>
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<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the authority keeps the copy list electronically under section 22B(10A)(b),</Text>
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<Text>the authority must alter the copy accordingly.</Text>
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<Pnumber>3</Pnumber>
<P2para>
<Text>In section 28 of the 1992 Act—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>
in subsection (2)(a), for “or 22B(10)” substitute
<InlineAmendment>“, 22B(10) or 22B(10A)(a)”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/3/b/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/3/b" id="section-20-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>after subsection (2), insert—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
<P2>
<Pnumber>2A</Pnumber>
<P2para>
<Text>A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the authority keeps the copy list electronically under section 22B(10A)(b); and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the list is in force or has been in force at any time in the preceding five years.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/3/c/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/3/c" id="section-20-3-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>after subsection (3), insert—</Text>
<BlockAmendment Context="main" Format="default" TargetClass="primary" TargetSubClass="unknown">
<P2>
<Pnumber>3A</Pnumber>
<P2para>
<Text>A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if—</Text>
<P3>
<Pnumber>a</Pnumber>
<P3para>
<Text>the authority keeps the copy list electronically under section 22B(8A); and</Text>
</P3para>
</P3>
<P3>
<Pnumber>b</Pnumber>
<P3para>
<Text>the list itself is not yet in force.</Text>
</P3para>
</P3>
</P2para>
</P2>
</BlockAmendment>
<AppendText>;</AppendText>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/3/d/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/3/d" id="section-20-3-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>
in subsection (4), for “or (3)” substitute
<InlineAmendment>“, (2A), (3) or (3A)”</InlineAmendment>
;
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/3/e/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/3/e" id="section-20-3-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>
in subsection (8)(a), for “(3)” substitute
<InlineAmendment>“(2A), (3), (3A)”</InlineAmendment>
.
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/asc/2024/6/section/20/4/enacted" IdURI="http://www.legislation.gov.uk/id/asc/2024/6/section/20/4" id="section-20-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>
In paragraph 8 of Schedule 2 to the 1992 Act, in sub-paragraphs (1), (2)(a) and (3)(a), after “22B(7)” insert
<InlineAmendment>“, 22B(7A)”</InlineAmendment>
.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</Pblock>
</Part>
</Body>
</Primary>
</Legislation>