Legislation – Local Government Finance (Wales) Act 2024

PART 1
NON-DOMESTIC RATING

1 Overview of Part 1

2 Local rating lists

3 Central rating lists

4 Power to amend revaluation year

5 Powers to confer, vary and withdraw reliefs

6 Unoccupied hereditaments: charitable rate relief

7 Completion notices for new buildings

8 Discretionary relief: time limit

9 Powers to confer, vary and withdraw exemption

10 Calculation of non-domestic rating multipliers

11 Calculation of non-domestic rating multipliers: supplementary provision

12 Information to be provided to valuation officer

13 Artificial non-domestic rating avoidance arrangements

14 Orders and regulations under the Local Government Finance Act 1988

15 Minor and consequential amendments relating to Part 1

PART 2
COUNCIL TAX

16 Overview of Part 2

17 Calculation of tax for different valuation bands

19 Reduced amounts

20 Procedure for the compilation of valuation lists

PART 3
GENERAL

21 Interpretation

22 Consequential and transitional provision

23 Coming into force

SCHEDULES

SCHEDULE MINOR AND CONSEQUENTIAL AMENDMENTS

Which version?
Latest available (Revised)
Original (As enacted)

Changes to legislation:

There are currently no known outstanding effects for the Local Government Finance (Wales) Act 2024, PART 6.

Changes to Legislation

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SCHEDULEMINOR AND CONSEQUENTIAL AMENDMENTS

PART 6AMENDMENTS RELATING TO ANTI-AVOIDANCE

Local Government Finance Act 1988 (c. 41)

18

(1)

The 1988 Act is amended as follows.

(2)

In Schedule 11—

(a)

in paragraph 2, after sub-paragraph (b) insert—

“(ba)

section 63L;”;

(b)

in paragraph 11, in sub-paragraph (1A) (as inserted by paragraph 13(3)(b) of this Schedule) after “on an appeal under” insert “section 63L or”.