The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022

PART 1 E+W Preliminary: general

Title, commencement and application E+W

1.—(1) The title of these Regulations is the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022.

(2) These Regulations come into force on 31 December 2022(1) and apply in relation to Wales.

(3) These Regulations apply in relation to the period beginning on 1 April 2023 and ending on 31 March 2028 (“the relevant period”).

Commencement Information

I1 Reg. 1 in force at 31.12.2022, see reg. 1(2)

Interpretation E+W

2.  In these Regulations—

“the Act” (“ y Ddeddf”) means the Local Government Finance Act 1988;

“base liability” (“BL”) (“ rhwymedigaeth sylfaenol”, “BL”) is the amount calculated in accordance with regulation 4;

“central list” ( “rhestr ganolog”) means a list compiled and maintained in accordance with section 52 of the Act(2);

“chargeable day” (“ diwrnod y codir swm ynglŷn ag ef”), in relation to occupied hereditaments shown in a local list, has the meaning given in section 43(3) of the Act, in relation to unoccupied hereditaments shown in a local list, has the meaning given in section 45(3) of the Act, and in relation to hereditaments shown in a central list, has the meaning given in section 54(3) of the Act;

“defined hereditament” (“ hereditament diffiniedig”) has the meaning given in regulation 3;

“local list” (“ rhestr leol”) means a list compiled and maintained in accordance with section 41 of the Act(3);

“notional chargeable amount” (“NCA”) (“ swm tybiannol a godir”, “NCA”) is the amount calculated in accordance with regulations 6 and 7;

“relevant day” (“ diwrnod perthnasol”) is a chargeable day falling within the relevant period;

“relevant period” (“ cyfnod perthnasol”) has the meaning given in regulation 1(3).

Commencement Information

I2 Reg. 2 in force at 31.12.2022, see reg. 1(2)

Defined hereditament E+W

3.  A hereditament is a defined hereditament in respect of a relevant day if it is shown in a local list or in a central list on—

(a) 31 March 2023,

(b) the relevant day, and

(c) each day, if any, falling after 31 March 2023 and before the relevant day.

Commencement Information

I3 Reg. 3 in force at 31.12.2022, see reg. 1(2)

(1)

In accordance with section 58(8) of the Act which requires regulations to come into force before 1 January immediately preceding the financial year to which they apply.

(2)

Section 1(4)(b) of the Non-Domestic Rating (Lists) Act 2021 (c. 8) amended section 54A(5)(b) of the Act so that section 52(2) of the Act has effect as if a list is to be compiled on 1 April 2023. Section 52 of the Act was amended by section 139 of, and paragraph 28 of Schedule 5 to, the Local Government and Housing Act 1989 (c. 42), section 29(7) to (10) and section 30(3) of the Growth and Infrastructure Act 2013 (c. 27) and section 1(3) of Non-Domestic Rating (Lists) Act 2021 (c. 8).

(3)

Section 1(4)(a) of the Non-Domestic Rating (Lists) Act 2021 (c. 8) amended section 54A(4)(b) of the Act so that section 41(2) of the Act has effect as if a list is to be compiled on 1 April 2023. Section 41 of the Act was amended by section 139 of, and paragraph 19 of Schedule 5 to, the Local Government and Housing Act 1989, section 117(1) of, and paragraph 59 of Schedule 13 to, the Local Government Finance Act 1992 (c. 14), section 29(2) to (5) and section 30(2) of the Growth and Infrastructure Act 2013 and section 1(2) of the Non-Domestic Rating (Lists) Act 2021.