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The Council Tax (Valuation Bands) (Wales) Order 2003
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- Welsh Statutory Instruments
- 2003 No. 3046 (W. 289)
- Explanatory Note
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Explanatory Note
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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.
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