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Introductory Text
PART 1 NON-DOMESTIC RATING
Introduction
1.Overview of Part 1
Rating lists
2.Local rating lists
3.Central rating lists
4.Power to amend revaluation year
Reliefs
5.Powers to confer, vary and withdraw reliefs
6.Unoccupied hereditaments: charitable rate relief
Completion notices
7.Completion notices for new buildings
Discretionary relief
8.Discretionary relief: time limit
Exemptions
9.Powers to confer, vary and withdraw exemption
Non-domestic rating multipliers
10.Calculation of non-domestic rating multipliers
11.Calculation of non-domestic rating multipliers: supplementary provision
Provision of information
12.Information to be provided to valuation officer
Anti-avoidance
13.Artificial non-domestic rating avoidance arrangements
Orders and regulations
14.Orders and regulations under the Local Government Finance Act 1988
Minor and consequential amendments
15.Minor and consequential amendments relating to Part 1
PART 2 COUNCIL TAX
16.Overview of Part 2
Changes to valuation bands
17.Calculation of tax for different valuation bands
Changes to council tax payable
18.Discounts
19.Reduced amounts
Valuation of dwellings
20.Procedure for the compilation of valuation lists
PART 3 GENERAL
21.Interpretation
22.Consequential and transitional provision
23.Coming into force
24.Short title
SCHEDULE
MINOR AND CONSEQUENTIAL AMENDMENTS
PART 1 AMENDMENTS RELATING TO RATING LISTS
1.Local Government Finance Act 1988 (c. 41)
2.Local Government (Wales) Act 1994 (c. 19)
3.Business Rate Supplements Act 2009 (c. 7)
4.Growth and Infrastructure Act 2013 (c. 27)
5.Non-Domestic Rating (Lists) Act 2021 (c. 8)
PART 2 AMENDMENTS RELATING TO DISCRETIONARY RELIEF
6.Local Government and Rating Act 1997 (c. 29)
7.Non-Domestic Rating Act 2023 (c. 53)
PART 3 AMENDMENTS RELATING TO EXEMPTIONS
8.Local Government Finance Act 1988 (c. 41)
PART 4 AMENDMENTS RELATING TO NON-DOMESTIC RATING MULTIPLIERS
9.Local Government Finance Act 1988 (c. 41)
10.Local Government Act 2003 (c. 26)
11.Local Government and Elections (Wales) Act 2021 (asc 1)
12.Non-Domestic Rating Act 2023 (c. 53)
PART 5 AMENDMENTS RELATING TO PROVISION OF INFORMATION
13.Local Government Finance Act 1988 (c. 41)
14.Local Government and Housing Act 1989 (c. 42)
15.Local Government Act 2003 (c. 26)
16.Local Government and Elections (Wales) Act 2021 (asc 1)
17.Non-Domestic Rating Act 2023 (c. 53)
PART 6 AMENDMENTS RELATING TO ANTI-AVOIDANCE
18.Local Government Finance Act 1988 (c. 41)
PART 7 AMENDMENTS RELATING TO ORDERS AND REGULATIONS UNDER THE LOCAL GOVERNMENT FINANCE ACT 1988
19.Local Government Finance Act 1988 (c. 41)
20.Environment (Wales) Act 2016 (anaw 3)
21.Local Government and Elections (Wales) Act 2021 (asc 1)