The Non-Domestic Rating (Demand Notices) (Amendment) (Wales) Regulations 2000
Citation and commencement1.
These Regulations may be cited as The Non-Domestic Rating (Demand Notices) (Amendment) (Wales) Regulations 2000 and shall come into force on 20th March 2000.
Interpretation2.
In these Regulations –
- “the principal Regulations” (“y prif Reoliadau”) means the Non-Domestic Rating (Demand Notices) (Wales) Regulations 19934;
“demand notice” (“hysbysiad galw am dalu”) has the same meaning as in the principal Regulations.
Amendments of the principal Regulations3.
(1)
The principal Regulations shall be amended in accordance with the following paragraphs.
(2)
In paragraph 1 of Part I of Schedule 2 in the note headed “Non-Domestic Rates” for “Government” substitute “National Assembly for Wales”.
(3)
In paragraph 1 of Part I of Schedule 2 in the note headed “Rateable Value” for “1st April 1995” substitute “1st April 2000” and for “1st April 1993” substitute “1st April 1998”.
(4)
In paragraph 1 of Part I of Schedule 2 in the note headed “National Non-Domestic Rating Multiplier” for “Government” substitute “National Assembly for Wales”.
(5)
“Backdating of proposals and appeals
The effect of successful proposals or appeals against new rateable values for 1st April 2000 will be backdated to 1st April 2000 provided that they are made before 1st October 2000. The effect of successful proposals or appeals made after 30th September 2000 but before 1st April 2001 will be backdated to a day falling on or after 1st October 2000. The effect of successful proposals or appeals made in a later financial year will be backdated to a day falling on or after 1st April in that financial year.
Information about the circumstances in which a change in rateable value may be proposed and how such a proposal may be made is available from the local valuation office shown above. Further information about the new appeal arrangements may be obtained from name of billing authority or from the National Assembly for Wales, Local Taxation Team, Cathays Park, Cardiff CF10 3NQ.”.
(6)
“Transitional arrangements
Transitional arrangements will phase in the effect of significant changes in liability which arise from the 2000 revaluation of non-domestic property. Where appropriate, these arrangements will operate until March 2003. There are limits on the percentage by which bills may increase or decrease each year. Special rules deal with changes in rateable value. Further information about transitional arrangements may be obtained from name of billing authority or from the Valuation Office Agency website at www.voa.gov.uk”.
(7)
In paragraph 1 of Part II of Schedule 2 in the note headed “Trethi Annomestig” for “y Llywodraeth” substitute “Gynulliad Cenedlaethol Cymru”.
(8)
In paragraph 1 of Part II of Schedule 2 in the note headed “Gwerth Trethiannol” for “1 Ebrill 1995” substitute “1 Ebrill 2000” and for “1 Ebrill 1993” substitute “1 Ebrill 1998”.
(9)
In paragraph 1 of Part II of Schedule 2 in the note headed “Lluosydd Trethu Annomestig Cenedlaethol” for “y Llywodraeth” substitute “Gynulliad Cenedlaethol Cymru”.
(10)
“Ôl-ddyddio cynigion ac apelau
Bydd effaith cynigion neu apelau llwyddiannus yn erbyn y gwerthoedd ardrethol newydd ar gyfer 1 Ebrill 2000 yn cael ei hôl-ddyddio i 1 Ebrill 2000 ar yr amod eu bod yn cael eu gwneud cyn 1 Hydref 2000. Bydd effaith cynigion neu apelau llwyddiannus sydd wedi'u gwneud ar ôl 30 Medi 2000 ond cyn 1 Ebrill 2001 yn cael ei hôl-ddyddio i ddiwrnod sy'n syrthio ar neu ar ôl 1 Hydref 2000. Bydd effaith cynigion neu apelau llwyddiannus a wneir mewn blwyddyn ariannol ddiweddarach yn cael ei hôl-ddyddio i ddiwrnod sy'n syrthio ar neu ar ôl 1 Ebrill yn y flwyddyn ariannol honno.
Mae gwybodaeth am yr amgylchiadau y gellir cynnig newid yn y gwerth ardrethol odanynt ac am sut y gellir gwneud cynnig o'r fath ar gael o'r swyddfa brisio leol a ddangosir uchod. Gellir cael gwybodaeth bellach am yr apelau newydd oddi wrth enw'r awdurdod bilio neu oddi wrth Gynulliad Cenedlaethol Cymru, Y Tîm Trethiant Lleol, Parc Cathays, Caerdydd CF10 3NQ.”.
(11)
“Trefniadau trosiannol
Bydd trefniadau trosiannol yn graddol-gyflwyno effaith newidiadau sylweddol i'r hyn sy'n daladwy sy'n deillio o ail-brisio eiddo annomestig yn 2000. Lle bo'n briodol, bydd y trefniadau hyn ar waith tan fis Mawrth 2003. Ceir terfynau ar ganran y cynnydd neu'r gostyngiad y gellir eu cael ar filiau pob blwyddyn. Mae rheolau arbennig yn trafod newidiadau yn y gwerth ardrethol. Gellir cael gwybodaeth bellach am y trefniadau trosiannol oddi wrth enw'r awdurdod bilio neu oddi ar wefan Asiantaeth y Swyddfa Brisio yn www.voa.gov.uk.”.
The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 provide for the contents of rate demand notices which are issued by billing authorities in Wales and for such notices to be accompanied by explanatory information in the appropriate language.
These regulations make amendments to the explanatory information which must be supplied by billing authorities in Wales to reflect both the transfer of relevant functions to the National Assembly for Wales and the revaluation in 2000 of hereditaments subject to non-domestic rating.