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The Council Tax (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2010

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Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Alteration of Lists and Appeals) Regulations 1993.

These Regulations are made under section 24 (alteration of lists) and 113 (orders and regulations) of the Local Government Finance Act 1992 (“the 1992 Act”). Section 24 of the 1992 Act permits the Welsh Ministers to make regulations about the alteration by listing officers of valuation lists which have been compiled under Chapter II (Valuation Lists) of Part 1 of the 1992 Act.

Regulation 2(2) substitutes Regulation 14 of the Council Tax (Alteration of Lists and Appeals) Regulations 1993. The only substantive change provides that where an alteration to the list is made to correct an inaccuracy and the inaccuracy is that the original list showed the valuation band as being too high, then the alteration has effect from the later of the day on which the list was compiled and the day six years earlier than the day on which the alteration is entered in the list.

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