PART 8

LOCAL GOVERNMENT FINANCE

Non-domestic rating

Requirement to supply to billing authorities information relevant to determining liability to non-domestic rates
152
1
The Local Government Finance Act 1988 (c. 41) is amended as follows.
2
In Schedule 9 (administration in relation to non-domestic rating), after paragraph 6A insert—
6AA
1
The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining—
a
whether a person is, as regards a hereditament in Wales, subject to a non-domestic rate in respect of a chargeable financial year;
b
where a person is, as regards a hereditament in Wales, subject to a non-domestic rate, the amount the person is liable to pay.
2
Regulations under sub-paragraph (1) must specify—
a
the information to be provided,
b
the persons who must provide the information,
c
the circumstances in which the information is to be provided, and
d
the period within which the information is to be provided.
3
The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information.
4
If provision is made under sub-paragraph (3)—
a
the penalty specified in the regulations must be £500;
b
the regulations must require any sum received by a billing authority by way of penalty to be paid into the Welsh Consolidated Fund;
c
the regulations may include provision for any penalty to be recovered by the billing authority concerned as a civil debt due to the authority;
d
the regulations must include provision enabling a person on whom a financial penalty is imposed to require a review of the imposition of the penalty or its amount by the billing authority that imposed the penalty;
e
the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to a valuation tribunal established under paragraph 1 of Schedule 11.
5
The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
6
The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In Part 2 of Schedule 11 (valuation tribunals: Wales), after paragraph 2(ca) insert—
cb
regulations under paragraph 6AA of Schedule 9 above;
.
S. 152(3) omitted (16.11.2024) by virtue of Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 21(3)