SCHEDULE 7 Non-Domestic Rating: Multipliers
Part I Non-Domestic Rating Multipliers : Wales
General provisions
F12
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F23
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F33A
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F43B
(1)
F5... 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.
(2)
An amount shall be found in accordance with the formula—
(3)
(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.
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F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F104A
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F114B
F12... 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 —
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(1)
This paragraph applies for the purposes of paragraphs F133B and 4B above.
F14(2)
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F15(2A)
F16... A is the non-domestic rating multiplier for the financial year preceding the year concerned.
F17(3)
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F17(4)
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F17(5)
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F18(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.
F19(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.
F20(6)
D is the number of whole pounds in F21... the F22Welsh 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 F23... the F24Welsh 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.
F25(8)
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F26(9)
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F27(9A)
References in sub-paragraphs F28(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 F29consumer 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)
F32(10A)
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(11)
F33In relation to Wales, in calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only—
F34(a)
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F35(b)
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F36(12)
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F37(13)
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F38(13A)
The Welsh Ministers may by regulations amend, repeal or disapply sub-paragraphs (5A), F39(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.
F40(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.
F41(14)
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F42(15)
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F43(1)
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F44(1A)
(1B)
The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made.
F47(2)
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F48(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.
F49(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.
F50(4)
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F51(4A)
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F52(4B)
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F53(4C)
A calculation made by the Welsh Ministers under this paragraph is F54... 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.
F55(5)
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