Local Government Finance (Wales) Act 2024

20 Procedure for the compilation of valuation lists

(1) In section 22B of the 1992 Act—

(a) in subsection (3), after “the Welsh Ministers” insert “, but an order under this subsection cannot specify a year later than 2027”;

(b) after subsection (3), insert—

“(3A) After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.

(3B) Revaluation years are 2028 and every fifth year afterwards.

(3C) The Welsh Ministers may by order amend subsection (3B) so as to—

(a) substitute a different year for the year that is for the time being specified as the revaluation year;

(b) insert a reference to a different year from the year that would otherwise be the revaluation year;

(c) substitute a different interval between revaluation years for the interval that is for the time being specified there;

(d) make other amendments to subsection (3B) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).”;

(c) in subsection (7), for “this section” substitute “subsection (1A), (2) or (3)”;

(d) after subsection (7), insert—

“(7A) Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)—

(a) by such date as the Welsh Ministers may specify, by order, in relation to a specific list or in relation to lists generally, or

(b) no later than the 1 September before the date on which the list is to be compiled, if no such order applies to that list.”;

(e) after subsection (8), insert—

“(8A) A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it.”;

(f) in subsection (10), after “billing authority” insert “in England”;

(g) after subsection (10), insert—

“(10A) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must—

(a) deposit it at its principal office, if it is a copy of a list compiled under subsection (3);

(b) keep a copy electronically, if it is a copy of a list compiled under subsection (3A).”;

(h) for subsection (12), substitute—

“(12) No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru.

(13) A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru.”

(2) In section 24 of the 1992 Act—

(a) in subsection (9), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”;

(b) after subsection (9), insert—

“(9A) The regulations may include provision that where—

(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and

(b) the authority keeps the copy list electronically under section 22B(10A)(b),

the authority must alter the copy accordingly.”

(3) In section 28 of the 1992 Act—

(a) in subsection (2)(a), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”;

(b) after subsection (2), insert—

“(2A) A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if—

(a) the authority keeps the copy list electronically under section 22B(10A)(b); and

(b) the list is in force or has been in force at any time in the preceding five years.”;

(c) after subsection (3), insert—

“(3A) A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if—

(a) the authority keeps the copy list electronically under section 22B(8A); and

(b) the list itself is not yet in force.”;

(d) in subsection (4), for “or (3)” substitute “, (2A), (3) or (3A)”;

(e) in subsection (8)(a), for “(3)” substitute “(2A), (3), (3A)”.

(4) In paragraph 8 of Schedule 2 to the 1992 Act, in sub-paragraphs (1), (2)(a) and (3)(a), after “22B(7)” insert “, 22B(7A)”.