Local Government Finance (Wales) Act 2024

5 Powers to confer, vary and withdraw reliefs E+W

(1) The 1988 Act is amended as follows.

(2) In Schedule 4ZA—

(a) after paragraph 8, insert—

“PART 3A E+W POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

Power to confer additional partial reliefs

8A (1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

(2) This paragraph applies in relation to a hereditament where—

(a) the hereditament is situated in Wales, and

(b) on the day concerned, in relation to the hereditament—

(i) conditions prescribed by the Welsh Ministers in regulations are satisfied, and

(ii) F is an amount that is greater than 0 but less than the sum of—

(3) Regulations under sub-paragraph (2)(b)(i) may—

(a) prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;

(b) make provision about the application of more than one condition or set of conditions in relation to a hereditament.

Power to confer additional full reliefs

8B (1) Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.

(2) This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

Power to vary or withdraw reliefs

8C The Welsh Ministers may by regulations amend or repeal any provision in Parts 2 and 3 of this Schedule for the purposes of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in those Parts.”;

(b) in paragraph 9, the table is amended as follows—

(i) in the second row, for “Paragraphs 2 and 4” substitute “Paragraph 2 and any of 4 or 8A”;

(ii) in each place that it appears in the third and fourth rows, for “or 4” substitute “, 4 or 8A”;

(iii) after the fifth row, in the first column insert “Paragraph 8B and any of 2, 4 or 8A”;

(iv) after the fifth row, in the second column insert “Paragraph 8B”;

(c) after paragraph 9, insert—

“9A The Welsh Ministers may by regulations amend paragraph 9 for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 3 of this Schedule apply.”;

(d) in paragraph 10, after sub-paragraph (6), insert—

“(6A) “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(6B) Regulations under sub-paragraph (6A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 8A(2)(b)(i).”

(3) In Schedule 4ZB—

(a) after paragraph 2, insert—

“PART 2A E+W POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

Power to confer partial reliefs: Wales

2A (1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

(2) This paragraph applies in relation to a hereditament where—

(a) the hereditament is situated in Wales, and

(b) on the day concerned, in relation to the hereditament—

(i) conditions prescribed by the Welsh Ministers in regulations are satisfied, and

(ii) F is an amount that is greater than 0 but less than the sum of—

(3) Regulations under sub-paragraph (2)(b)(i) may—

(a) prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;

(b) make provision about the application of more than one condition or set of conditions in relation to a hereditament.

Power to confer additional full reliefs

2B (1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero.

(2) This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

Power to vary or withdraw reliefs

2C The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.

PART 2B E+W CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES

2D (1) In relation to a hereditament in respect of which paragraph 2 and any of paragraphs 2A or 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2.

(2) But if paragraph 2 does not apply in relation to a hereditament in respect of which paragraphs 2A and 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2B.

2E The Welsh Ministers may by regulations amend paragraph 2D for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.”;

(b) in paragraph 3, after sub-paragraph (5) insert—

“(5A) “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(5B) Regulations under sub-paragraph (5A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 2A(2)(b)(i).”

(4) In Schedule 5A—

(a) after paragraph 4, insert—

“PART 2A E+W POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

Power to confer additional partial reliefs: Wales

4A (1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

(2) This paragraph applies in relation to a hereditament where—

(a) the hereditament is situated in Wales, and

(b) on the day concerned, in relation to the hereditament—

(i) conditions prescribed by the Welsh Ministers in regulations are satisfied, and

(ii) F is an amount that is greater than 0 but less than the sum of—

(3) Regulations under sub-paragraph (2)(b)(i) may—

(a) prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;

(b) make provision about the application of more than one condition or set of conditions in relation to a hereditament.

Power to confer additional full reliefs

4B (1) Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.

(2) This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

Power to vary or withdraw reliefs

4C The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.”;

(b) in paragraph 5(1)(a), for “a central non-domestic rating list in force for the year” substitute “the central non-domestic rating list in force for the year in relation to England”;

(c) after paragraph 5, insert—

“5A (1) This paragraph applies if—

(a) for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to Wales, and

(b) more than one of paragraphs 2, 4A and 4B apply in relation to that description of hereditament for that day.

(2) If paragraph 4B and any of paragraphs 2 or 4A apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 4B.

(3) But if paragraph 4B does not apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 2.

5B The Welsh Ministers may by regulations amend paragraph 5A for the purpose of providing for the calculation of the chargeable amount in relation to any description of hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.”;

(d) in paragraph 6, after sub-paragraph (5) insert—

“(5A) “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(5B) Regulations under sub-paragraph (5A) may prescribe different amounts, or different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 4A(2)(b)(i).”

Commencement Information

I1 S. 5 in force at 16.11.2024, see s. 23(2)(b)