The Council Tax (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2023

Amendments to the Council Tax (Alteration of Lists and Appeals) Regulations 1993

2.—(1) The Council Tax (Alteration of Lists and Appeals) Regulations 1993(1) are amended as follows.

(2) In regulation 4(1A)(a), after “paragraph” insert “(5A),”.

(3) In regulation 14—

(a) for paragraph (2) substitute—

“(2) An alteration reflecting a material increase in the value of a dwelling has effect from the day on which the alteration is entered in the list.”;

(b) after paragraph (5) insert—

“(5A) Subject to regulation 4(1A), where an alteration—

(a) is made to correct an inaccuracy in a list, and

(b) the inaccuracy was to show as one dwelling property which should have been treated as two or more dwellings by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992(2),

the alteration shall have effect from the day on which the alteration is entered in the list.”;

(c) for paragraph (6)(a) substitute—

“(a) in a case where the inaccuracy was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it, from the day on which the alteration is entered in the list;”;

(d) for paragraph (7) substitute—

“(7) Subject to regulation 4(1A), where an alteration—

(a) is made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation), and

(b) the inaccuracy arose in the course of making a previous alteration and was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it,

the alteration has effect from the day on which the alteration is entered in the list.”

(1)

S.I. 1993/290, amended by S.I. 2010/77 (W. 18); there are other amending instruments but none is relevant to these Regulations.

(2)

S.I. 1992/549, amended by S.I. 2014/2653 (W. 261); there are other amending instruments but none is relevant to these Regulations.