PART 2

COUNCIL TAX

Valuation of dwellings

Procedure for the compilation of valuation lists
20
1
In section 22B of the 1992 Act—
a
in subsection (3), after “the Welsh Ministers” insert “, but an order under this subsection cannot specify a year later than 2027”;
b
after subsection (3), insert—
3A
After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.
3B
Revaluation years are 2028 and every fifth year afterwards.
3C
The Welsh Ministers may by order amend subsection (3B) so as to—
a
substitute a different year for the year that is for the time being specified as the revaluation year;
b
insert a reference to a different year from the year that would otherwise be the revaluation year;
c
substitute a different interval between revaluation years for the interval that is for the time being specified there;
d
make other amendments to subsection (3B) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).
;
c
in subsection (7), for “this section” substitute “subsection (1A), (2) or (3)”;
d
after subsection (7), insert—
7A
Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)—
a
by such date as the Welsh Ministers may specify, by order, in relation to a specific list or in relation to lists generally, or
b
no later than the 1 September before the date on which the list is to be compiled, if no such order applies to that list.
;
e
after subsection (8), insert—
8A
A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it.
;
f
in subsection (10), after “billing authority” insert “in England”;
g
after subsection (10), insert—
10A
As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must—
a
deposit it at its principal office, if it is a copy of a list compiled under subsection (3);
b
keep a copy electronically, if it is a copy of a list compiled under subsection (3A).
;
h
for subsection (12), substitute—
12
No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru.
13
A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru.
2
In section 24 of the 1992 Act—
a
in subsection (9), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”;
b
after subsection (9), insert—
9A
The regulations may include provision that where—
a
the listing officer for a billing authority has informed the authority of an alteration of the list; and
b
the authority keeps the copy list electronically under section 22B(10A)(b),
the authority must alter the copy accordingly.
3
In section 28 of the 1992 Act—
a
in subsection (2)(a), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”;
b
after subsection (2), insert—
2A
A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if—
a
the authority keeps the copy list electronically under section 22B(10A)(b); and
b
the list is in force or has been in force at any time in the preceding five years.
;
c
after subsection (3), insert—
3A
A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if—
a
the authority keeps the copy list electronically under section 22B(8A); and
b
the list itself is not yet in force.
;
d
in subsection (4), for “or (3)” substitute “, (2A), (3) or (3A)”;
e
in subsection (8)(a), for “(3)” substitute “(2A), (3), (3A)”.
4
In paragraph 8 of Schedule 2 to the 1992 Act, in sub-paragraphs (1), (2)(a) and (3)(a), after “22B(7)” insert “, 22B(7A)”.
S. 20 in force at 16.11.2024, see s. 23(2)(i)