Local Government and Elections (Wales) Act 2021

152 Requirement to supply to billing authorities information relevant to determining liability to non-domestic rates E+W

(1) The Local Government Finance Act 1988 (c. 41) is amended as follows.

(2) In Schedule 9 (administration in relation to non-domestic rating), after paragraph 6A insert—

“6AA (1) The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining—

(a) whether a person is, as regards a hereditament in Wales, subject to a non-domestic rate in respect of a chargeable financial year;

(b) where a person is, as regards a hereditament in Wales, subject to a non-domestic rate, the amount the person is liable to pay.

(2) Regulations under sub-paragraph (1) must specify—

(a) the information to be provided,

(b) the persons who must provide the information,

(c) the circumstances in which the information is to be provided, and

(d) the period within which the information is to be provided.

(3) The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information.

(4) If provision is made under sub-paragraph (3)—

(a) the penalty specified in the regulations must be £500;

(b) the regulations must require any sum received by a billing authority by way of penalty to be paid into the Welsh Consolidated Fund;

(c) the regulations may include provision for any penalty to be recovered by the billing authority concerned as a civil debt due to the authority;

(d) the regulations must include provision enabling a person on whom a financial penalty is imposed to require a review of the imposition of the penalty or its amount by the billing authority that imposed the penalty;

(e) the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to a valuation tribunal established under paragraph 1 of Schedule 11.

(5) The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(6) The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).”

(3) In section 143 (procedural requirements for orders and regulations), after subsection (9AA) insert—

“(9AB) The power of the Welsh Ministers to make regulations under paragraph 6AA(1) or (5) of Schedule 9 shall be exercisable by statutory instrument, and no such regulations shall be made by them unless a draft of the regulations has been laid before and approved by resolution of Senedd Cymru.”

(4) In Part 2 of Schedule 11 (valuation tribunals: Wales), after paragraph 2(ca) insert—

“(cb) regulations under paragraph 6AA of Schedule 9 above;”.