The Council Tax (Demand Notices) (Transitional Arrangements) (Wales) Regulations 2004

Welsh Statutory Instruments

2004 No. 3143 (W.271)

COUNCIL TAX, WALES

The Council Tax (Demand Notices) (Transitional Arrangements) (Wales) Regulations 2004

Made

30 November 2004

Coming into force

1 December 2004

The National Assembly for Wales makes the following Regulations in exercise of the powers conferred on the Secretary of State under sections 113(1) and (2) and 116(1) of, and paragraphs 1 and 2(4) of Schedule 2 to, the Local Government Finance Act 1992(1) which are now vested in the National Assembly for Wales so far as exercisable in Wales(2).

Name, commencement and application

1.—(1) These Regulations are called the Council Tax (Demand Notices) (Transitional Arrangements) (Wales) Regulations 2004 and come into force on 1 December 2004.

(2) These Regulations apply to Wales only and in relation to demand notices issued by or on behalf of Welsh billing authorities.

Interpretation

2.  In these Regulations “the 1993 Regulations” (“Rheoliadau 1993”) means the Council Tax (Demand Notices) (Wales) Regulations 1993(3).

Transitional arrangements for the financial years commencing on 1 April in 2005, 2006 and 2007

3.—(1) Subject to paragraph (4), the 1993 Regulations are amended in accordance with paragraphs (2) and (3).

(2) In Schedule 1 (Matters to be contained in demand notices):

(a) after paragraph 5 insert:

“5A— (1) In addition to the statement in paragraph 5, in the financial years commencing on 1 April in 2005, 2006 and 2007 respectively a statement of any transitional valuation band applicable to the relevant dwelling.

(2) For the purposes of sub-paragraph (1) “transitional valuation band” means a transitional valuation band for a relevant dwelling, identified in accordance with regulation 4 of the Council Tax (Transitional Arrangements) (Wales) Regulations 2004(4).”;

(b) in paragraph 7 at the end insert:

“(d) the Council Tax (Transitional Arrangements) (Wales) Regulations 2004.”;

(c) after paragraph 14 insert:

“15— (1) A statement that the amount of council tax payable has been reduced as a result of the application of a transitional valuation band.

(2) A statement of the amount by which it has been reduced.

(3) A statement that the reduction in council tax collected by the billing authority by reason of that reduction will be reimbursed to the billing authority by the National Assembly for Wales.”.

(3) In Schedule 2 (Information to be supplied with Council Tax Demand Notices):

(a) in paragraph 15:

(i) after sub-paragraph (b)(vi) insert:

“(vii) a dwelling qualifies for the identification of a transitional valuation band in accordance with Regulation 4 of the Council Tax (Transitional Arrangements) (Wales) Regulations 2004.”;

(ii) after sub-paragraph (d) insert:

“(e) a statement explaining —

(i) how a transitional valuation band may be identified in accordance with the Council Tax (Transitional Arrangements) (Wales) Regulations 2004; and

(ii) how the reduction in council tax collected by a billing authority as a consequence of identification of a transitional valuation band in accordance with the Council Tax (Transitional Arrangements) (Wales) Regulations 2004 is funded by the National Assembly for Wales (including an explanation that the amount of any reduction shown on the demand notice in respect of a dwelling may be different from the amount reclaimed by the billing authority from the National Assembly for Wales).”.

(4) Paragraphs (2) and (3) only have effect in relation to the period commencing on 1 April 2005 and ending on 31 March 2008.

Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998(5).

John Marek

The Deputy Presiding Officer of the National Assembly

30 November 2004

Explanatory Note

(This note is not part of the Regulations)

Paragraph 1 of Schedule 2 to the Local Government Finance Act 1992 (“the 1992 Act”) permits the National Assembly for Wales to make regulations such as it sees fit in relation to the collection of amounts persons are liable to pay in respect of council tax and other aspects of administration as regards council tax. Paragraph 2 of Schedule 2 provides for details which may be included in such Regulations in relation to the collection of council tax. These Regulations are made under paragraphs 1 and 2 of Schedule 2 of the 1992 Act. They make amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993 (“the 1993 Regulations”) for the financial years commencing on 1 April in 2005, 2006 and 2007.

Regulation 3 makes amendments to Schedule 1 (Matters to be contained in demand notices) to the 1993 Regulations. The amendments require billing authorities to include in demand notices certain matters relating to transitional valuation bands identified in accordance with the Council Tax (Transitional Arrangements) (Wales) Regulations 2004 (“the 2004 Regulations”).

Regulation 3 also makes amendments to Schedule 2 (Information to be supplied with Council Tax Demand Notices) to the 1993 Regulations. The amendments require billing authorities to include certain information in explanatory notes to accompany council tax demand notices. The information relates to the identification of transitional valuation bands in accordance with the 2004 Regulations and associated matters.

(1)

1992 c. 14.

(2)

See the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672).

(3)

S.I. 1993/255 as amended by SI 1995/160, S.I. 1996/310, S.I.1996/1880 and S.I. 2004/460.

(4)

S.I. 2004/3142 (W.270).

(5)

1998 c. 38.