Local Government Finance (Wales) Act 2024

  1. Introductory Text

  2. PART 1 NON-DOMESTIC RATING

    1. Introduction

      1. 1.Overview of Part 1

    2. Rating lists

      1. 2.Local rating lists

      2. 3.Central rating lists

      3. 4.Power to amend revaluation year

    3. Reliefs

      1. 5.Powers to confer, vary and withdraw reliefs

      2. 6.Unoccupied hereditaments: charitable rate relief

    4. Completion notices

      1. 7.Completion notices for new buildings

    5. Discretionary relief

      1. 8.Discretionary relief: time limit

    6. Exemptions

      1. 9.Powers to confer, vary and withdraw exemption

    7. Non-domestic rating multipliers

      1. 10.Calculation of non-domestic rating multipliers

      2. 11.Calculation of non-domestic rating multipliers: supplementary provision

    8. Provision of information

      1. 12.Information to be provided to valuation officer

    9. Anti-avoidance

      1. 13.Artificial non-domestic rating avoidance arrangements

    10. Orders and regulations

      1. 14.Orders and regulations under the Local Government Finance Act 1988

    11. Minor and consequential amendments

      1. 15.Minor and consequential amendments relating to Part 1

  3. PART 2 COUNCIL TAX

    1. Introduction

      1. 16.Overview of Part 2

    2. Changes to valuation bands

      1. 17.Calculation of tax for different valuation bands

    3. Changes to council tax payable

      1. 18.Discounts

      2. 19.Reduced amounts

    4. Valuation of dwellings

      1. 20.Procedure for the compilation of valuation lists

  4. PART 3 GENERAL

    1. 21.Interpretation

    2. 22.Consequential and transitional provision

    3. 23.Coming into force

    4. 24.Short title

    1. SCHEDULE

      MINOR AND CONSEQUENTIAL AMENDMENTS

      1. PART 1 AMENDMENTS RELATING TO RATING LISTS

        1. 1.Local Government Finance Act 1988 (c. 41)

        2. 2.Local Government (Wales) Act 1994 (c. 19)

        3. 3.Business Rate Supplements Act 2009 (c. 7)

        4. 4.Growth and Infrastructure Act 2013 (c. 27)

        5. 5.Non-Domestic Rating (Lists) Act 2021 (c. 8)

      2. PART 2 AMENDMENTS RELATING TO DISCRETIONARY RELIEF

        1. 6.Local Government and Rating Act 1997 (c. 29)

        2. 7.Non-Domestic Rating Act 2023 (c. 53)

      3. PART 3 AMENDMENTS RELATING TO EXEMPTIONS

        1. 8.Local Government Finance Act 1988 (c. 41)

      4. PART 4 AMENDMENTS RELATING TO NON-DOMESTIC RATING MULTIPLIERS

        1. 9.Local Government Finance Act 1988 (c. 41)

        2. 10.Local Government Act 2003 (c. 26)

        3. 11.Local Government and Elections (Wales) Act 2021 (asc 1)

        4. 12.Non-Domestic Rating Act 2023 (c. 53)

      5. PART 5 AMENDMENTS RELATING TO PROVISION OF INFORMATION

        1. 13.Local Government Finance Act 1988 (c. 41)

        2. 14.Local Government and Housing Act 1989 (c. 42)

        3. 15.Local Government Act 2003 (c. 26)

        4. 16.Local Government and Elections (Wales) Act 2021 (asc 1)

        5. 17.Non-Domestic Rating Act 2023 (c. 53)

      6. PART 6 AMENDMENTS RELATING TO ANTI-AVOIDANCE

        1. 18.Local Government Finance Act 1988 (c. 41)

      7. PART 7 AMENDMENTS RELATING TO ORDERS AND REGULATIONS UNDER THE LOCAL GOVERNMENT FINANCE ACT 1988

        1. 19.Local Government Finance Act 1988 (c. 41)

        2. 20.Environment (Wales) Act 2016 (anaw 3)

        3. 21.Local Government and Elections (Wales) Act 2021 (asc 1)