
2024 No. 998 (W. 169)
Council Tax, Wales
Rating And Valuation, Wales
The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024
Made 4 October 2024
Laid before Senedd Cymru 7 October 2024
Coming into force in accordance with regulation 1(3) and (4)
The Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by sections 47(8), and 50(1) and (3) of, and paragraph 1 of Schedule 9 to, the Local Government Finance Act 1988, paragraphs 1(1) and 2(4)(e) of Schedule 2 to the Local Government Finance Act 1992 and section 54(1) of the Local Government (Wales) Act 1994, and now vested in them, and in exercise of the powers conferred on them by section 173(1)(a) of the Local Government and Elections (Wales) Act 2021, section 17(2) of the Non-Domestic Rating Act 2023 and section 22(1)(a) of the Local Government Finance (Wales) Act 2024.
PART 1 Introduction
Title, application and coming into force
1 

(1) The title of these Regulations is the Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024.
(2) These Regulations apply in relation to Wales.
(3) Parts 1 and 2 come into force on 16 November 2024.
(4) Part 3 comes into force on 1 April 2025.
PART 2 Amendments to secondary legislation coming into force on 16 November 2024
Amendment to the Income Support (General) Regulations 1987
2 
In paragraph 5(4) of Schedule 3 (apportionment of housing costs) to the Income Support (General) Regulations 1987, for the definition of “local non-domestic rating list” substitute—“
 “local non-domestic rating list” means—
(a) as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;
(b) as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.
Amendments to the Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989
3 

(1) The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989 are amended as follows.
(2) In regulation 5(2) (time of service of demand notices), after “section 52(5)” insert “or 52ZA(6)”.
(3) In regulation 6(1) (payments under demand notices), after “section 52(5)” insert “or 52ZA(6)”.
Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
4 

(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 are amended as follows.
(2) In regulation 5(2) (service of demand notices), after “section 41(5)” insert “or 41ZA(6)”.
(3) In regulation 6(1) (payments under demand notices), after “section 41(5)” insert “or 41ZA(6)”.
(4) In paragraph 6(1) of Part 2 of Schedule 1 (cessation and adjustment of non-domestic rate instalments), after “section 41(5)” insert “or 41ZA(6)”.
Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989
5 
In regulation 6 (alteration of rating lists) of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989—
(a) the existing provision becomes paragraph (1);
(b) in that paragraph, after “billing authority” insert “in England”;
(c) after that paragraph insert—“
(2) Where a copy of a local or central rating list has been sent to a billing authority in Wales or the Welsh Ministers under section 41ZA(6) (local lists) or 52ZA(6) (central lists) of the Act and the valuation officer alters the list before it comes into force—
(a) the officer shall inform the billing authority or the Welsh Ministers, as the case may be, and
(b) the authority or the Welsh Ministers, as the case may be, must alter the copy accordingly.”
Amendments to the Council Tax (Situation and Valuation of Dwellings) Regulations 1992
6 

(1) Regulation 6 (valuation of dwellings: general) of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 is amended as follows.
(2) In paragraph (1), for sub-paragraph (b) substitute—“
(b) in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date determined under section 21(2A)(b) of the Act as the appropriate date for the list in question.”
(3) In paragraph (3)(b)(v), for sub-paragraph (b) substitute—“
(b) in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”
(4) In paragraph (5A)(a), for sub-paragraph (ii) substitute—“
(ii) a valuation list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”
(5) In paragraph (5A)(d), for sub-paragraph (ii) substitute—“
(ii) in relation to a list compiled for a billing authority in Wales under section 22B of the Act, on the date on which the list was compiled.”
Amendments to the Council Tax (Contents of Valuation Lists) Regulations 1992
7 
In regulation 1(2) (interpretation) of the Council Tax (Contents of Valuation Lists) Regulations 1992 for the definition of “list” substitute—“
 “list” means—
(a) a valuation list compiled for a billing authority in England under section 22 of the Act;
(b) a valuation list compiled for a billing authority in Wales under sections 22, 22A or 22B of the Act.”
Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992
8 

(1) The Non-Domestic Rating Contributions (Wales) Regulations 1992 are amended as follows.
(2) In Schedule 1 (rules for calculating non-domestic rating contributions), in paragraph 4(2)—
(a) for “section 41(1)” substitute “section 41ZA(1)”;
(b) for “section 41(5)” substitute “section 41ZA(6)”.
(3) In Part 1 of Schedule 2 (assumptions relating to provisional amounts)—
(a) in paragraph 2(4)—
(i) for “section 41(1)” substitute “section 41ZA(1)”;
(ii) for “section 41(5)” substitute “section 41ZA(6)”;
(b) in paragraph 2(5), for “section 41(5)” substitute “section 41ZA(6)”;
(c) in paragraph 2(6), for “section 41(5)” substitute “section 41ZA(6)”.
Amendments to the Council Tax (Demand Notices) (Wales) Regulations 1993
9 
In regulation 2(2)(b) (interpretation) of the Council Tax (Demand Notices) (Wales) Regulations 1993—
(a) for “or (3)(b)” substitute “, (3) or (3A)”;
(b) in paragraph (i), after “section 22B(7)” insert “or (7A)”.
Amendment to the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995
10 
In regulation 1(3) (interpretation) of the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995, in the definition of “the authority’s list”, after “22B(10)” insert “or 22B(10A)(a), or kept by it electronically under section 22B(10A)(b)”.
Amendment to the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996
11 

(1) The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996 is amended as follows.
(2) Omit article 5 (Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993).
(3) In article 6(8) (definitions in the context of valuation officers), for the words from ““old billing authority”” to “the 1988 Act” substitute—“
 “old authority” has the same meaning as in the Local Government (Wales) Act 1994;
 “old billing authority” means a billing authority which is an old authority;
 “new billing authority” means a billing authority which is a new principal council;
 “new principal council” has the same meaning as in the Local Government (Wales) Act 1994;
 “valuation officer” means a valuation officer for an old billing authority;
 “new valuation officer” means a valuation officer for a new billing authority”.
(4) Omit article 10 (recoupment of subsidy in certain cases).
Amendment to the Jobseeker’s Allowance Regulations 1996
12 
In paragraph 5(4) of Schedule 2 (apportionment of housing costs) to the Jobseeker’s Allowance Regulations 1996, for the definition of “local non-domestic rating list” substitute—“
 “local non-domestic rating list” means—
(a) as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;
(b) as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.
Amendment to the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000
13 
In regulation 2A(2)(b)(ii)(aa) (prescribed assumptions: valuation from 1 April 2010) of the Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000((), for “sections 41(2) and 52(2)” substitute “sections 41ZA(2) and 52ZA(2)”.
Amendment to the State Pension Credit Regulations 2002
14 
In paragraph 6(4) of Schedule 2 (apportionment of housing costs) to the State Pension Credit Regulations 2002, for the definition of “local non-domestic rating list” substitute—“
 “local non-domestic rating list” means—
(a) as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;
(b) as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.
Amendment to the Employment and Support Allowance Regulations 2008
15 
In paragraph 7(4) of Schedule 6 (apportionment of housing costs) to the Employment and Support Allowance Regulations 2008, for the definition of “local non-domestic rating list” substitute—“
 “local non-domestic rating list” means—
(a) as respects England, a list compiled and maintained under section 41(1) of the Act of 1988;
(b) as respects Wales, a list compiled and maintained under section 41ZA of the Act of 1988;”.
Amendment to the Energy Performance of Buildings (England and Wales) Regulations 2012
16 
In regulation 38(5) (penalty amount) of the Energy Performance of Buildings (England and Wales) Regulations 2012, for the definition of “local non-domestic rating list” substitute—“
 “local non-domestic rating list” means—
(a) in relation to England, a list compiled and maintained under section 41 of the Local Government Finance Act 1988;
(b) in relation to Wales, a list compiled and maintained under section 41ZA of the Local Government Finance Act 1988;”.
Amendment to the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015
17 
In regulation 41(5) (breaches in relation to non-domestic PR property) of the Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015, for the definition of “local non-domestic rating list” substitute—“
 “local non-domestic rating list” means—
(a) in relation to England, a list maintained under section 41 of the Local Government Finance Act 1988;
(b) in relation to Wales, a list compiled and maintained under section 41ZA of the Local Government Finance Act 1988;”.
Amendment to the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017
18 
In regulation 1(3) (interpretation) of the Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017, in the definition of “list”, for “section 41 or 41A” substitute “section 41ZA”.
Amendments to the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022
19 
In regulation 2 (interpretation) of the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022—
(a) in the definition of “central list”, for “compiled and maintained in accordance with section 52” substitute “maintained in accordance with section 52ZA(10)”;
(b) in the definition of “local list”, for “compiled and maintained in accordance with section 41” substitute “maintained in accordance with section 41ZA(10)”.
Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023
20 

(1) The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 are amended as follows.
(2) In regulation 2(1) (interpretation: general)—
(a) in the definition of “central list”, for “sections 52 and 54A” substitute “section 52ZA”;
(b) in the definition of “local list”, for “sections 41 and 54A” substitute “section 41ZA”.
(3) In regulation 30(1) (notification of alteration), omit “deposited at its principal office under section 41(6B) of the Act”.
Amendments to the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023
21 
In regulation 2 (interpretation) of the Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023—
(a) in the definition of “central list”, for “section 52” substitute “section 52ZA”;
(b) in the definition of “local list”, for “section 41” substitute “section 41ZA”.
Revocations
22 
The following statutory instruments are revoked—
(a) the Non-Domestic Rating (Discretionary Relief) Regulations 1989;
(b) the Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006;
(c) the Rating Lists (Postponement of Compilation) (Wales) Order 2014.
PART 3 Amendments to secondary legislation coming into force on 1 April 2025
Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989
23 
The amendments made to regulation 3(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 by paragraph 1(b) of Schedule 1 to the Local Government (Non-Domestic Rating) (Consequential Amendments) (England) Order 2008 and regulation 2(b) of the Non-Domestic Rating (Consequential and Other Amendments etc.) (England) Regulations 2023 apply in relation to hereditaments in Wales.
Amendments to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990
24 

(1) The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 are amended as follows.
(2) In regulation 3(7) (joint owners and occupiers), at the beginning insert “In relation to England,”.
(3) After regulation 3(7), insert—“
(7A) In relation to Wales, for the purposes of any time to which paragraph (2)(b) applies—
(a) the requirement in paragraph 2(2)(a) of Schedule 4ZA and paragraph 2(3) of Schedule 4ZB to the Act that the ratepayer should be a charity or trustees for a charity is met if one or more of the owners or occupiers jointly and severally liable is a charity or (as the case may be) some or all of them are trustees for a charity; and
(b) the requirement in paragraph 2(2)(b) of Schedule 4ZA and paragraph 2(8) of Schedule 4ZB to the Act that the ratepayer should be a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) is met if one or more of the owners or occupiers jointly and severally liable is such a club.”
Amendment to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007
25 
In the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007, in Schedule 1, omit paragraph 39 (modification of Schedule 7 to the Local Government Finance Act 1988).
Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017
26 

(1) Schedule 1 of the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (matters to be contained in demand notices) are amended as follows.
(2) For paragraph 3 substitute—“
(3) The non-domestic rating multiplier calculated for the relevant year in accordance with paragraph A15 or, as the case may be, paragraph A14 of Part A2 of Schedule 7 to the 1988 Act.”
(3) In paragraph 5 for “paragraph 1(1)(b)” substitute “paragraph 1(1)”.
Amendment to the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024
27 
In the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024, omit regulation 7 (amendment to the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990).
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
4 October 2024