PART 1NON-DOMESTIC RATING
Rating lists
2Local rating lists
(1)
The 1988 Act is amended as follows.
(2)
In section 41—
(a)
in subsection (1), after “billing authority” insert “in England”
;
(b)
in subsection (2), omit “, subject to subsection (2A)”;
(c)
in subsection (2A), for “In the case of a billing authority in England” substitute “But”
;
(d)
omit subsection (9);
(e)
in the heading, after “lists” insert “: England”
.
(3)
“41ZALocal rating lists: Wales
(1)
The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.
(2)
A list must be compiled on 1 April in each revaluation year.
(3)
Revaluation years are 2026 and every third year afterwards.
(4)
A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
(5)
Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
(6)
No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).
(7)
The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.
(8)
As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.
(9)
The authority must keep a copy of the list electronically.
(10)
The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
(11)
A list is within this subsection if it was—
(a)
compiled under this section, or
(b)
required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.
(12)
In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.”