The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (Rural Rate Relief) Regulations 1998

Statutory Instruments

1998 No. 155

RATING AND VALUATION

WALES

The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (Rural Rate Relief) Regulations 1998

Made

28th January 1998

Laid before Parliament

4th February 1998

Coming into force

25th February 1998

The Secretary of State for Wales, in exercise of the powers conferred on him by sections 140(4), 143(1) and (2) of; and paragraphs 1 and 2(2) of Schedule 9, to the Local Government Finance Act 1988(1), section 26(3) of the Welsh Language Act 1993(2), and of all other powers enabling him in that behalf, hereby makes the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (Rural Rate Relief) Regulations 1998 and shall come into force on 25th February 1998.

Special provision in rural areas

2.—(1) The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(3) are amended as follows.

(2) In paragraph 5(a) of Schedule 1 for “section 43(5) or 45(5)” there is substituted “section 43(5) or (6A) or section 45(5)”.

(3) At the end of paragraph 1 of Part I of Schedule 2 there is added the following—

“Rural rate relief

The occupier of a general store or post office in a settlement appearing in a billing authority’s rural settlement list is entitled to rate relief if it is the only such store or post office in that settlement and its rateable value is £5,000 or less. Relief is given at 50 per cent of the full rates bill, or of the transitional bill where transitional arrangements apply. Billing authorities have discretion to remit all or part of the remaining 50 per cent.

Authorities also have discretion to remit all or part of the rate bills on other property in a settlement on the rural settlement list if the rateable value is £10,000 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.”.

(4) At the end of paragraph 1 of Part II of Schedule 2 there is added the following—

“Rhyddhad Gwledig rhag Trethi

Mae gan ddeiliad siop gyffredinol neu swyddfa bost mewn anheddiad sy'n ymddangos ar restr aneddiadau gwledig yr awdurdod bilio hawl i gael rhyddhad rhag trethi os dyma'r unig siop neu swyddfa bost o'r fath yn yr anheddiad hwnnw a'i gwerth trethiannol yn £5,000 neu lai. Rhoddir rhyddhad ar 50 y cant o'r bil trethi llawn, neu'r bil trosiannol lle bydd trefniadau trosiannol yn gymwys. Mae gan awdurdodau bilio ddisgresiwn i ildio'r cyfan neu ran o'r 50 y cant arall.

Mae gan awdurdodau ddisgresiwn hefyd i ildio'r cyfan neu ran o filiau trethi eiddo eraill mewn anheddiad sydd ar y rhestr o aneddiadau gwledig sydd a gwerth trethiannol o £10,000 neu lai a lle bo'r awdurdod yn fodlon bod yr eiddo yn cael ei ddefnyddio at ddiben sydd o fantais i'r gymuned leol.”.

Saving

3.  Nothing in these Regulations requires any matter to be included in any notice served in respect of any amount payable in respect of any day before 1st April 1998.

Signed by authority of the Secretary of State for Wales

Win Griffiths

Parliamentary Under Secretary of State, Welsh Office

28th January 1998

Explanatory Note

(This note is not part of the Regulations)

These Regulations relate to Wales. They amend the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 in consequence of the introduction of rural rate relief for village shops, post offices and other businesses.

Regulation 2 makes provision for certain additional matters to be included in rate demand notices served by Welsh billing authorities. Regulation 3 ensures that the changes do not apply in respect of rates payable for periods before 1st April 1998.

(1)

1988 c. 41. See section 146(6) for the definition of “prescribed”. Relevant amendments to Schedule 9 are made by paragraph 44 of Schedule 5 to the Local Government and Housing Act 1989 (c. 42) and paragraph 87 of Schedule 13 to the Local Government Finance Act 1992 (c. 14).

(2)

1993 c. 38.

(3)

S.I. 1993/252; amended by S.I. 1993/1506; S.I. 1994/415; S.I. 1995/284; S.I. 1996/311 and S.I. 1997/356.