Local Government Finance (Wales) Act 2024

PART 1NON-DOMESTIC RATING

1Overview of Part 1

2Local rating lists

3Central rating lists

4Power to amend revaluation year

5Powers to confer, vary and withdraw reliefs

6Unoccupied hereditaments: charitable rate relief

Completion notices

7Completion notices for new buildings

Discretionary relief

8Discretionary relief: time limit

9Powers to confer, vary and withdraw exemption

Non-domestic rating multipliers

10Calculation of non-domestic rating multipliers

11Calculation of non-domestic rating multipliers: supplementary provision

Provision of information

12Information to be provided to valuation officer

13Artificial non-domestic rating avoidance arrangements

Orders and regulations

14Orders and regulations under the Local Government Finance Act 1988

Minor and consequential amendments

15Minor and consequential amendments relating to Part 1

PART 2COUNCIL TAX

16Overview of Part 2

Changes to valuation bands

17Calculation of tax for different valuation bands

Changes to council tax payable

19Reduced amounts

Valuation of dwellings

20Procedure for the compilation of valuation lists

21Interpretation

22Consequential and transitional provision

23Coming into force

SCHEDULEMINOR AND CONSEQUENTIAL AMENDMENTS

PART 1AMENDMENTS RELATING TO RATING LISTS

1Local Government Finance Act 1988 (c. 41)

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

3Business Rate Supplements Act 2009 (c. 7)

4Growth and Infrastructure Act 2013 (c. 27)

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

PART 2AMENDMENTS RELATING TO DISCRETIONARY RELIEF

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

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

PART 3AMENDMENTS RELATING TO EXEMPTIONS

8Local Government Finance Act 1988 (c. 41)

PART 4AMENDMENTS RELATING TO NON-DOMESTIC RATING MULTIPLIERS

9Local Government Finance Act 1988 (c. 41)

10Local Government Act 2003 (c. 26)

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

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

PART 5AMENDMENTS RELATING TO PROVISION OF INFORMATION

13Local Government Finance Act 1988 (c. 41)

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

15Local Government Act 2003 (c. 26)

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

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

PART 6AMENDMENTS RELATING TO ANTI-AVOIDANCE

18Local Government Finance Act 1988 (c. 41)

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

19Local Government Finance Act 1988 (c. 41)

20Environment (Wales) Act 2016 (anaw 3)

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

Welsh Royal arms

Local Government Finance (Wales) Act 2024

2024 asc 6

An Act of Senedd Cymru to make provision about non-domestic rating and council tax.

[16 September 2024]

Having been passed by Senedd Cymru and having received the assent of His Majesty, it is enacted as follows: