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, Section 8.

Changes to Legislation

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PART 1NON-DOMESTIC RATING

Discretionary relief

8Discretionary relief: time limit

(1)

Section 47 of the 1988 Act is amended as follows.

(2)

After subsection (6A), insert—

“(6B)

A decision under subsection (3) by a billing authority in Wales is invalid as regards a day if—

(a)

the day falls before the end of the financial year beginning on 1 April 2023, and

(b)

the decision is made more than six months after the end of the financial year in which the day falls.”

(3)

Omit subsection (7).