Local Government Finance Act 1988

General provisions E+W

F2 2 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 7 para. 2 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 59; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F3 3 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 7 para. 3 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 60; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F4 3A E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 7 para. 3A omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 60; S.I. 2023/1248, reg. 2(b) (with reg. 3)

[F5 3B (1) F6 ... The non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with this paragraph if the year is not one at the beginning of which new lists must be compiled. E+W

(2) An amount shall be found in accordance with the formula—

(3) Subject to sub-paragraph (5) below, that amount may be adjusted by the [F7 Welsh Ministers] to reflect the extent to which [F8 their] last estimate of the total mentioned in paragraph 5(6) or (7) below appears to [F9 them] to differ from the actual total.

(4) The amount under sub-paragraph (2) above or, if an adjustment is made under sub-paragraph (3) above, the adjusted amount shall be the non-domestic rating multiplier for the year.

(5) No adjustment may be made under sub-paragraph (3) above for a chargeable financial year beginning before 2006.]

Textual Amendments

F5 Sch. 7 paras. 3-3B substituted for Sch. 7 para. 3 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(3), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F6 Words in Sch. 7 para. 3B(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 61; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F7 Words in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(a)

F8 Word in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(b)

F9 Word in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(c)

4 E+W F10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Sch. 7 para. 4 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 62; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F11 4A E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Sch. 7 para. 4A omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 62; S.I. 2023/1248, reg. 2(b) (with reg. 3)

[F12 4B E+W F13 ... The non-domestic rating multiplier for a chargeable financial year shall be calculated in accordance with the following formula if the year is one at the beginning of which new lists must be compiled —

]

Textual Amendments

F12 Sch. 7 paras. 4-4B substituted for Sch. 7 para. 4 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(4), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F13 Words in Sch. 7 para. 4B omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 63; S.I. 2023/1248, reg. 2(b) (with reg. 3)

5 (1) This paragraph applies for the purposes of paragraphs [F14 3B and 4B] above. E+W

F15 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F16 (2A) F17 ... A is the non-domestic rating multiplier for the financial year preceding the year concerned.]

F18 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F18 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F19 (5A) B is the consumer prices index for September of the financial year preceding the year concerned.

(5AA) C is the consumer prices index for September of the financial year which precedes that preceding the year concerned.]

[F20 (5B) But where the base month for the consumer prices index for September of the financial year which precedes that preceding the year concerned (the first year) differs from that for the index for September of the year which precedes the year concerned (the second year), C is the figure which the Welsh Ministers calculate would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.]

[F21 (6) D is the number of whole pounds in F22 ... the [F23 Welsh Ministers'] estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a) appropriate rateable values are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;

(b) appropriate hereditaments are those which will be shown in lists for that day once all alterations to those lists have been made.

(7) E is the number of whole pounds in F24 ... the [F25 Welsh Ministers'] estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a) appropriate rateable values are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;

(b) appropriate hereditaments are those which will be shown in lists for that first day once all alterations to those lists have been made.

(7A) The reference in sub-paragraph (7)(a) above to rateable values which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.]

F26 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F27 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F28 (9A) References in sub-paragraphs [F29 (5A) to (5B)] to the consumer prices index are to the general index of consumer prices (for all items) published by the Statistics Board or, if that index is not published for a relevant month, any substituted index or index figures published by the Board.

(9B) For the purposes of sub-paragraph (5B) the base month for the [F30 consumer] prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.]

(10) Estimates under sub-paragraphs (6) and (7) above shall be made on the basis of information available F31 ... [F32 to the Welsh Ministers on such date as they determine].

F33 (10A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) [F34 In relation to Wales,] in calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only—

F35 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F36 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F37 (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38 (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F39 (13A) The Welsh Ministers may by regulations amend, repeal or disapply sub-paragraphs (5A), [F40 (5AA),] (5B), (9A) and (9B) so as to—

(a) substitute for references to the consumer prices index references to another index, or

(b) provide that—

(i) B is a figure specified or described in (or calculated in a manner specified in) the regulations;

(ii) C is a figure so specified or described (or so calculated).

(13B) The power to make regulations under sub-paragraph (13A) shall be exercisable by statutory instrument.

[F41 (13C) A statutory instrument containing regulations under sub-paragraph (13A) may not be made unless a draft of the instrument has been laid before and approved by resolution of Senedd Cymru.]

F42 (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F43 (15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F14 Words in Sch. 7 para. 5(1) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F15 Sch. 7 para. 5(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F16 Sch. 7 para. 5(2)(2A) substituted for Sch. 7 para. 5(2) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(6), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F17 Words in Sch. 7 para. 5(2A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(4); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F18 Sch. 7 para. 5(3)-(5) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F19 Sch. 7 para. 5(5A)(5AA) substituted for Sch. 7 para. 5(5A) (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(6); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F20 Sch. 7 para. 5(5A)(5B) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(d), 175(3)(m)

F21 Sch. 7 para. 5(6)-(7A) substituted for Sch. 7 para. 5(6) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(7), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F22 Words in Sch. 7 para. 5(6) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(7); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F23 Words in Sch. 7 para. 5(6) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(a)

F24 Words in Sch. 7 para. 5(7) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(8); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F25 Words in Sch. 7 para. 5(7) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(a)

F26 Sch. 7 para. 5(8) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(9); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F27 Sch. 7 para. 5(9) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(9); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F28 Sch. 7 para. 5(9A)(9B) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(e), 175(3)(m)

F29 Words in Sch. 7 para. 5(9A) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(10); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F30 Word in Sch. 7 para. 5(9B) substituted (21.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(a), 19(5); S.I. 2023/1188, reg. 2(b)

F31 Words in Sch. 7 para. 5(10) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(11); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F32 Words in Sch. 7 para. 5(10) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(b)

F33 Sch. 7 para. 5(10A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(12); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F34 Words in Sch. 7 para. 5(11) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(i), 19(1)(a)

F35 Sch. 7 para. 5(11)(a) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(ii), 19(5); S.I. 2023/1188, reg. 2(b)

F36 Sch. 7 para. 5(11)(b) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(ii), 19(5); S.I. 2023/1188, reg. 2(b)

F37 Sch. 7 para. 5(12) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(13); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F38 Sch. 7 para. 5(13) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(13); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F39 Sch. 7 para. 5(13A)-(13C) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(f), 175(3)(m)

F40 Word in Sch. 7 para. 5(13A) inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(14); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F41 Sch. 7 para. 5(13C) substituted (21.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(d), 19(5); S.I. 2023/1188, reg. 2(b)

F42 Sch. 7 para. 5(14) omitted (20.3.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(g), 175(3)(m)

F43 Sch. 7 para. 5(15) omitted (20.3.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(g), 175(3)(m)

Modifications etc. (not altering text)

C1 Sch. 7 para. 5(5A) excluded (W.) (23.2.2024) by The Non-Domestic Rating (Multiplier) (Wales) Regulations 2024 (S.I. 2024/180), regs. 1(2), 2(a)

6 F44 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W

[F45 (1A) F46 ... The [F47 Welsh Ministers] shall calculate the non-domestic rating multiplier for a chargeable financial year and, as soon as is reasonably practicable after doing so, shall serve on each billing authority a notice stating the multiplier as so calculated.

(1B) The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made.]

F48 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F49 (2A) Where the financial year is one for which the Welsh Ministers have calculated a figure for C under paragraph 5(5B), the notice must contain the figure they have calculated.]

[F50 (3) Where the financial year is one at the beginning of which new lists must be compiled, the notice must specify the date determined under paragraph 5(10) above for the purpose of making estimates under paragraph 5(6) and (7) above.]

F51 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F52 (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F53 (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F54 (4C) A calculation made by the Welsh Ministers under this paragraph is F55 ... invalid if made at a time when regulations made under paragraph 5(13A) which are effective in relation to the year have not come into force.]

F56 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F44 Sch. 7 para. 6(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F45 Sch. 7 para. 6(1)-(1B) substituted for Sch. 7 para. 6(1) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(8), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F46 Words in Sch. 7 para. 6(1A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F47 Words in Sch. 7 para. 6(1A) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(5)(a)

F48 Sch. 7 para. 6(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(4); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F49 Sch. 7 para. 6(2A) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(h), 175(3)(m)

F50 Sch. 7 para. 6(3) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(9), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F51 Sch. 7 para. 6(4) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F52 Sch. 7 para. 6(4A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F53 Sch. 7 para. 6(4B) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(4)(a), 19(5); S.I. 2023/1188, reg. 2(c)

F54 Sch. 7 para. 6(4C) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(i), 175(3)(m)

F55 Word in Sch. 7 para. 6(4C) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(4)(b), 19(5); S.I. 2023/1188, reg. 2(c)

F56 Sch. 7 para. 6(5) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(6); S.I. 2023/1248, reg. 2(b) (with reg. 3)