The Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017

Cross-boundary property in Wales

4.—(1) This regulation applies to any unit of property in Wales (“relevant property”) which comprises separate hereditaments solely by reason of being divided by a boundary between billing authorities.

(2) Relevant property is to be treated throughout any relevant period as—

(a) one hereditament; and

(b) situated in the area of the billing authority in which that part of the property is situated which would, but for this regulation, be the hereditament appearing to the relevant valuation officer or officers to have, on the relevant day, the greater or (as the case may be) the greatest rateable value.

(3) But—

(a) Where relevant property includes (but does not consist exclusively of) land falling within regulation 3 (valuation of mines and quarries)—

(i) any such land is to be disregarded; and

(ii) the relevant property is to be treated as situated throughout any relevant period as in the area of the billing authority in which that part of the property is situated which would, but for this regulation, be the hereditament appearing to the relevant valuation officer or officers to have, on the relevant day, the greater or (as the case may be) the greatest rateable value.

(b) The billing authority area in which the relevant property is to be treated as situated is to be determined by lot by the relevant valuation officer or officers where—

(i) the relevant property on the relevant day consists exclusively of land falling within regulation 3;

(ii) the rateable values of the parts of the relevant property appear to the relevant valuation officer or officers to be equal; or

(iii) there is more than one relevant valuation officer and those officers do not agree as to which part of the relevant property has the greater or greatest rateable value.

(4) In this regulation—

“relevant day” (“diwrnod perthnasol”) means a day on which a local rating list must be compiled or, where the hereditament would first fall to be shown in such a list for any day later than the day on which such a list must be compiled, the day on which it would first so fall to be shown;

“relevant period” (“cyfnod perthnasol”) means the period beginning with the relevant day and ending when a new local rating list is compiled; and

“relevant valuation officer” (“swyddog prisio perthnasol”) means the valuation officer for a billing authority within whose area any part of the relevant property is situated.