The Council Tax (Valuation Bands) (Wales) Order 2003
Citation, commencement, application and interpretation.1.
(1)
This Order may be cited as the Council Tax (Valuation Bands) (Wales) Order 2003 and it comes into force on 30th November 2003.
(2)
This Order applies only in relation to dwellings situated in Wales.
(3)
In this Order, “the Act” means the Local Government Finance Act 19921.
(4)
Expressions used in this Order and in the Act have the same meaning in this Order as they have in the Act.
Different amounts for dwellings in different valuation bands2.
(1)
Section 5 of the Act is amended in accordance with this Article.
(2)
“(1A)
For the purposes of the application of subsection (1) to dwellings situated in Wales, for the purposes of financial years beginning on or after 1st April 2005, for the proportion specified in that subsection there is substituted the following proportion:
6: 7: 8: 9: 11: 13: 15: 18: 21”.
(3)
“Range of values
Valuation band
Values not exceeding £44,000
A
Values exceeding £44,000 but not exceeding £65,000
B
Values exceeding £65,000 but not exceeding £91,000
C
Values exceeding £91,000 but not exceeding £123,000
D
Values exceeding £123,000 but not exceeding £162,000
E
Values exceeding £162,000 but not exceeding £223,000
F
Values exceeding £223,000 but not exceeding £324,000
G
Values exceeding £324,000 but not exceeding £424,000
H
Values exceeding £424,000
I”.
In section 5(1) of the Local Government Finance Act 1992 (“the Act”) there is set out the proportion in which the amounts of council tax in respect of dwellings in the same billing authority’s area (or in the same part of such an area) and listed in different valuation bands, shall be payable.
In section 5(3) of the Act there are set out the valuation bands for dwellings in Wales.
Section 5(4) of the Act authorises the substitution by order, as regards financial years beginning on or after such date as is specified in the order, of another proportion for that which is for the time being effective for the purposes of subsection (1), and of other valuation bands for those which are for the time being effective for the purpose of subsection (3).
Section 5(4A) authorises a change in the number of valuation bands set out in section 5(3).
Article 2 of this Order substitutes another proportion and other valuation bands for those set out respectively in subsections (1) and (3) of section 5 of the Act.