Local Government Finance Act 1988 (c. 41)

SCHEDULES

SCHEDULE 7 E+W Non-Domestic Rating: Multipliers

Part I E+W Non-Domestic Rating Multipliers [F1 : Wales]

Textual Amendments

F1 Word in Sch. 7 Pt. 1 heading inserted (22.11.2023) by Non Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 57; S.I. 2023/1248, reg. 2(b) (with reg. 3)

Introduction E+W

1 [F2 (1)] This Part of this Schedule has effect to determine [F3 , in relation to Wales,] the non-domestic rating multiplier F4 ... for each chargeable financial year. E+W

[F5 (2) In this Part of this Schedule “the Assembly” means the National Assembly for Wales.]

Textual Amendments

F2 Sch. 7 para. 1 renumbered as Sch. 7 para. 1(1) (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(2)(a)

F3 Words in Sch. 7 para. 1(1) inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 58(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F4 Words in Sch. 7 para. 1(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 58(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F5 Sch. 7 para. 1(2) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(2)(b)

General provisions E+W

F6 2 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Sch. 7 para. 2 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 59; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F7 3 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Sch. 7 para. 3 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 60; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F8 3A E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F8 Sch. 7 para. 3A omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 60; S.I. 2023/1248, reg. 2(b) (with reg. 3)

[F9 3B (1) F10 ... 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. E+W

(2) An amount shall be found in accordance with the formula—

(3) Subject to sub-paragraph (5) below, that amount may be adjusted by the [F11 Welsh Ministers] to reflect the extent to which [F12 their] last estimate of the total mentioned in paragraph 5(6) or (7) below appears to [F13 them] to differ from the actual total.

(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.]

Textual Amendments

F9 Sch. 7 paras. 3-3B substituted for Sch. 7 para. 3 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(3), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F10 Words in Sch. 7 para. 3B(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 61; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F11 Words in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(a)

F12 Word in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(b)

F13 Word in Sch. 7 para. 3B(3) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(3)(c)

4 E+W F14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F14 Sch. 7 para. 4 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 62; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F15 4A E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F15 Sch. 7 para. 4A omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 62; S.I. 2023/1248, reg. 2(b) (with reg. 3)

[F16 4B E+W F17 ... 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 —

]

Textual Amendments

F16 Sch. 7 paras. 4-4B substituted for Sch. 7 para. 4 (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(4), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F17 Words in Sch. 7 para. 4B omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 63; S.I. 2023/1248, reg. 2(b) (with reg. 3)

5 (1) This paragraph applies for the purposes of paragraphs [F18 3B and 4B] above. E+W

F19 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F20 (2A) F21 ... A is the non-domestic rating multiplier for the financial year preceding the year concerned.]

F22 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F22 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F23 (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.]

[F24 (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.]

[F25 (6) D is the number of whole pounds in F26 ... the [F27 Welsh 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 F28 ... the [F29 Welsh 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.]

F30 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F31 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F32 (9A) References in sub-paragraphs [F33 (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 [F34 consumer] 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) Estimates under sub-paragraphs (6) and (7) above shall be made on the basis of information available F35 ... [F36 to the Welsh Ministers on such date as they determine].

F37 (10A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(11) [F38 In relation to Wales,] in calculating a multiplier a part of a whole (if any) shall be calculated to three decimal places only—

F39 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F40 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F41 (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F42 (13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F43 (13A) The Welsh Ministers may by regulations amend, repeal or disapply sub-paragraphs (5A), [F44 (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.

[F45 (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.]

F46 (14) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F47 (15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F18 Words in Sch. 7 para. 5(1) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F19 Sch. 7 para. 5(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F20 Sch. 7 para. 5(2)(2A) substituted for Sch. 7 para. 5(2) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(6), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F21 Words in Sch. 7 para. 5(2A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(4); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F22 Sch. 7 para. 5(3)-(5) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F23 Sch. 7 para. 5(5A)(5AA) substituted for Sch. 7 para. 5(5A) (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(6); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F24 Sch. 7 para. 5(5A)(5B) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(d), 175(3)(m)

F25 Sch. 7 para. 5(6)-(7A) substituted for Sch. 7 para. 5(6) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(7), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F26 Words in Sch. 7 para. 5(6) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(7); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F27 Words in Sch. 7 para. 5(6) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(a)

F28 Words in Sch. 7 para. 5(7) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(8); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F29 Words in Sch. 7 para. 5(7) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(a)

F30 Sch. 7 para. 5(8) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(9); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F31 Sch. 7 para. 5(9) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(9); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F32 Sch. 7 para. 5(9A)(9B) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(e), 175(3)(m)

F33 Words in Sch. 7 para. 5(9A) substituted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(10); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F34 Word in Sch. 7 para. 5(9B) substituted (21.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(a), 19(5); S.I. 2023/1188, reg. 2(b)

F35 Words in Sch. 7 para. 5(10) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(11); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F36 Words in Sch. 7 para. 5(10) inserted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(4)(b)

F37 Sch. 7 para. 5(10A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(12); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F38 Words in Sch. 7 para. 5(11) inserted (26.10.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(i), 19(1)(a)

F39 Sch. 7 para. 5(11)(a) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(ii), 19(5); S.I. 2023/1188, reg. 2(b)

F40 Sch. 7 para. 5(11)(b) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(c)(ii), 19(5); S.I. 2023/1188, reg. 2(b)

F41 Sch. 7 para. 5(12) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(13); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F42 Sch. 7 para. 5(13) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(13); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F43 Sch. 7 para. 5(13A)-(13C) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(f), 175(3)(m)

F44 Word in Sch. 7 para. 5(13A) inserted (22.11.2023) by Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 64(14); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F45 Sch. 7 para. 5(13C) substituted (21.11.2023) by Non-Domestic Rating Act 2023 (c. 53), ss. 15(3)(d), 19(5); S.I. 2023/1188, reg. 2(b)

F46 Sch. 7 para. 5(14) omitted (20.3.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(g), 175(3)(m)

F47 Sch. 7 para. 5(15) omitted (20.3.2021) by virtue of Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(g), 175(3)(m)

6 F48 (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E+W

[F49 (1A) F50 ... The [F51 Welsh Ministers] shall calculate the non-domestic rating multiplier for a chargeable financial year and, as soon as is reasonably practicable after doing so, shall serve on each billing authority a notice stating the multiplier as so calculated.

(1B) The notice must show how any calculation has been made and contain details of any estimates or adjustments that have been made.]

F52 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F53 (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.]

[F54 (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.]

F55 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F56 (4A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F57 (4B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F58 (4C) A calculation made by the Welsh Ministers under this paragraph is F59 ... 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.]

F60 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F48 Sch. 7 para. 6(1) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(2); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F49 Sch. 7 para. 6(1)-(1B) substituted for Sch. 7 para. 6(1) (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(8), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F50 Words in Sch. 7 para. 6(1A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(3); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F51 Words in Sch. 7 para. 6(1A) substituted (25.5.2007) by The Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388), art. 1(2), Sch. 1 para. 39(5)(a)

F52 Sch. 7 para. 6(2) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(4); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F53 Sch. 7 para. 6(2A) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(h), 175(3)(m)

F54 Sch. 7 para. 6(3) substituted (27.11.2003 for W., 25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 62(9), 128(6); S.I. 2003/3034, art. 2, Sch. 1 Pt. I; S.I. 2004/3132, art. 3(1)(b)

F55 Sch. 7 para. 6(4) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F56 Sch. 7 para. 6(4A) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(5); S.I. 2023/1248, reg. 2(b) (with reg. 3)

F57 Sch. 7 para. 6(4B) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(4)(a), 19(5); S.I. 2023/1188, reg. 2(c)

F58 Sch. 7 para. 6(4C) inserted (20.3.2021) by Local Government and Elections (Wales) Act 2021 (asc 1), ss. 154(2)(i), 175(3)(m)

F59 Word in Sch. 7 para. 6(4C) omitted (21.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), ss. 15(4)(b), 19(5); S.I. 2023/1188, reg. 2(c)

F60 Sch. 7 para. 6(5) omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 65(6); S.I. 2023/1248, reg. 2(b) (with reg. 3)

Special provision for 1990-95 E+W

F61 7 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F61 Sch. 7 para. 7 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 66; S.I. 2023/1248, reg. 2(b) (with reg. 3)

F62 8 E+W . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F62 Sch. 7 para. 8 omitted (22.11.2023) by virtue of Non-Domestic Rating Act 2023 (c. 53), s. 19(6), Sch. para. 66; S.I. 2023/1248, reg. 2(b) (with reg. 3)