Local Government Finance (Wales) Act 2024

3 Central rating lists

(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—

“52ZA Central rating lists for Wales

(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.”