Explanatory Note

(This note is not part of the Regulations)

The Valuation Tribunals (Wales) Regulations 1995 (“the 1995 Regulations”) established tribunals and procedures for appeals in relation to the community charge (now abolished) and council tax payments, rating and valuation.

These regulations amend the 1995 Regulations to change the way members of the tribunals are appointed. Whereas previously the members were appointed by county or county borough councils (known as “the appointing councils”), they will now be able to be appointed in the following two ways:

(1) by the appointing councils (now re-named as simply “the councils”) and the president of a tribunal acting jointly, and

(2) by the National Assembly for Wales.

Amendments also make it possible for fewer members to be appointed to the tribunals, subject to a minimum of two-thirds of the number of members specified in the 1995 Regulations (which is the maximum number of members).

The Regulations also make provision for the National Assembly for Wales to appoint a different tribunal to deal with an appeal where a conflict or an appearance of a conflict of interest arises. Similar provisions are also added to the Council Tax (Alteration of Lists and Appeals) Regulations 1993 and the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 insofar as they apply to Wales.