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

Name, commencement and application

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

(2) These Regulations apply only to Wales.

Interpretation

2.  In these Regulations —

“the 1992 Regulations” (“Rheoliadau 1992”) means the Council Tax (Reductions for Disabilities) Regulations 1992(1);

“the 1993 Regulations” (“Rheoliadau 1993”) means the Council Tax (Alteration of Lists and Appeals) Regulations 1993(2);

“first transitional year” (“y flwyddyn drosiannol gyntaf”) means the financial year commencing on 1 April 2005;

“original valuation band” (“band prisio gwreiddiol”) means the valuation band applicable to a dwelling on or for 31 March 2005;

“relevant number of valuation band increases” (“nifer perthnasol y bandiau prisio y bydd annedd yn codi”) means the number of valuation bands by which a dwelling has increased in the valuation list applicable to that dwelling on or for 1 April 2005 above the original valuation band;

“second transitional year” (“yr ail flwyddyn drosiannol”) means the financial year commencing on 1 April 2006;

“third transitional year” (“y drydedd flwyddyn drosiannol”) means the financial year commencing on 1 April 2007;

“transitional period” (“cyfnod trosiannol”) means the period from 1 April 2005 to 31 March 2008;

“transitional valuation band” (“band prisio trosiannol”) means a valuation band applicable to the dwelling during the transitional period in accordance with regulation 4.

Qualification

3.—(1) Subject to paragraphs (2), (3), (4) and (5), transitional valuation bands applicable to a dwelling are to be identified for the transitional period in accordance with regulation 4.

(2) A transitional valuation band is only to be identified in respect of a dwelling in the following circumstances:

(a) the dwelling must be a dwelling which was on a valuation list on or for 31 March 2005; and

(b) the dwelling must have been the subject of a relevant number of valuation band increases being two or more valuation bands; and

(c) the person liable for council tax for the dwelling on 31 March 2005 (or, if more than one person is liable, at least one of those persons) is also liable for council tax for that dwelling on 1 April 2005 and is so liable at some other time or times during the transitional period.

(3) No transitional valuation band is to apply to a dwelling during any period when it falls within a class of dwellings prescribed by either regulation 4 (Class A) or regulation 5 (Class B) of the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998(3).

(4) Where as a result of an alteration to the valuation list during the transitional period, the valuation band applicable to a dwelling increases by two or more bands above the original valuation band then, subject to paragraph (5), the dwelling must be treated as having been subject to a relevant number of valuation band increases being two or more valuation bands.

(5) Where a dwelling is to be treated under paragraph (4) as having been subject to a relevant number of valuation band increases being two or more valuation bands any transitional valuation band identified in respect of the dwelling is only to apply from the date on which the valuation list is altered or deemed to be altered in accordance with the 1993 Regulations:

(a) in the first transitional year, in accordance with regulation 4(2);

(b) in the second transitional year, in accordance with regulation 4(3);

(c) in the third transitional year, in accordance with regulation 4(4).

Identification of transitional valuation bands

4.—(1) Subject to regulations 3(5) and 6, the transitional valuation band for a dwelling during the transitional period is to be identified for each year of the transitional period or part of such year in accordance with the following paragraphs and is only to be identified in relation to a person who falls within regulation 3(2)(c).

(2) For the purposes of the first transitional year the transitional valuation band applicable to the dwelling is identified by:

(a) reducing the relevant number of band increases shown in column (1) of the Table in the Schedule by the corresponding number of valuation bands in column (2) of that Table; and

(b) increasing the original valuation band by the reduced number of valuation band increases identified in accordance with sub-paragraph (a).

(3) For the purposes of the second transitional year the transitional valuation band applicable to the dwelling is identified by:

(a) reducing the relevant number of band increases shown in column (1) of the Table in the Schedule by the corresponding number of valuation bands in column (3) of that Table; and

(b) increasing the original valuation band by the reduced number of valuation band increases identified in accordance with sub-paragraph (a).

(4) For the purposes of the third transitional year the transitional valuation band applicable to the dwelling is identified by:

(a) reducing the relevant number of band increases shown in column (1) of the Table in the Schedule by the corresponding number of valuation bands in column (4) of that Table; and

(b) increasing the original valuation band by the reduced number of valuation band increases identified in accordance with sub-paragraph (a).

Effect of the identification of transitional valuation bands

5.  Where a transitional valuation band has been identified in respect of a dwelling for the transitional period or any part thereof, liability to pay council tax in respect of that dwelling must be determined and calculated as if references in the 1992 Act to the valuation band listed for the dwelling were references to the transitional valuation band identified as applying to that dwelling.

Application of the 1992 Regulations during transitional period

6.  Paragraph (6)(a) of Regulation 4 (Calculation of amount payable) of the 1992 Regulations is to be read as if the reference to regulations made under section 13 of the Local Government Finance Act 1992 referred also to regulations made under section 13B(4).

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