PART 1

NON-DOMESTIC RATING

Rating lists

Central rating lists
3
1
The 1988 Act is amended as follows.
2
In section 52—
a
in subsection (1), after “lists”, in the first place it appears, insert “for England”;
b
in subsection (2), omit “, subject to subsection (2A)”;
c
in subsection (2A), for “In the application of this section to England” substitute “But”;
d
omit subsection (8);
e
in the heading, after “lists” insert “for England”.
3
After section 52, insert—

Central rating lists for Wales
52ZA
1
The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part.
2
A list must be compiled on 1 April in each revaluation year.
3
Revaluation years are 2026 and every third year afterwards.
4
A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.
5
Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.
6
No later than 31 December preceding a day on which a list is to be compiled, the central valuation officer must send to the Welsh Ministers a copy of the list proposed to be compiled (on the information then before the officer).
7
The Welsh Ministers must keep a copy of the proposed list electronically.
8
As soon as is reasonably practicable after compiling a list, the central valuation officer must send a copy of it to the Welsh Ministers.
9
The Welsh Ministers must keep a copy of the list electronically.
10
The central valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.
11
A list is within this subsection if it was—
a
compiled under this section, or
b
required to be compiled on 1 April 1990, 1 April 1995, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.