Legalize / United Kingdom / Public General Act

Local Government Finance Act 1988

Type Public General Act

Publication 1988-07-29

Last updated 2026-04-01

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

(4) A person who proposes to exercise the power under sub-paragraph (1) above must if required produce written evidence of authority to carry out the inspection.

(5) A person who wilfully delays or obstructs a person in the exercise of a power under this paragraph is liable on summary conviction to a fine not exceeding level 1 on the standard scale.

2ZA

(1) Sub-paragraph (2) applies for the purposes of—

(a) compiling a list on or after 1 April 2026, where the day by reference to which the rateable value of a non-domestic hereditament in England is to be determined is a day specified under paragraph 2(3)(b), and

(b) altering a list compiled on or after 1 April 2023.

(2) In making a determination or a further determination as to the rateable value of a hereditament situated in England for the purposes for which this paragraph applies, no account is to be taken of any change to a matter within paragraph 2(7)(aa), (da) or (e) that—

(a) is directly or indirectly attributable to a relevant factor, and

(b) in a case within sub-paragraph (1)(a), occurs after the day by reference to which the rateable value is to be determined but on or before the day on which the list is to be compiled.

(3) The relevant factors are—

(a) legislation of any country or territory;

(b) provision that is not within paragraph (a) but is made under, and given effect by, legislation of any country or territory;

(d) anything done by a person with a view to compliance with anything within paragraph (a), (b) or (c).

(4) Sub-paragraph (2) does not apply to the making of a determination to the extent that it concerns whether a hereditament or some part of a hereditament—

(a) is or is not a domestic property, or

(b) is or is not exempt from local non-domestic rating.

(5) In this paragraph—

“legislation” includes any provision of a legislative character;

“public authority” includes any person exercising functions of a public nature.

PART A1 — Non-Domestic Rating Multipliers: England

CHAPTER 1 — Introduction

A1

This Part of this Schedule has effect to determine, in relation to England, for each chargeable financial year—

(a) the non-domestic rating multiplier, ...

(b) the small business non-domestic rating multiplier , and

A2

In this Part—

(a) Chapter 2 makes provision about the calculation of the non-domestic rating multiplier;

(b) Chapter 3 makes provision about the calculation of the small business non-domestic rating multiplier;

(ba) Chapter 3A makes provision about the making of regulations which provide for the calculation of other non-domestic rating multipliers;

(d) Chapter 5 makes provision about the interpretation of terms used in this Part;

(e) Chapter 6 makes provision about regulations under this Part.

CHAPTER 2 — The non-domestic rating multiplier

Other years

A3

The non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—

$A×C×ED×F$

A4

(1) The non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—

(a) the default amount, or

(b) if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.

(2) The default amount is to be calculated in accordance with the formula—

$A×CD$

(3) The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.

CHAPTER 3 — The small business non-domestic rating multiplier

A5

The small business non-domestic rating multiplier for a revaluation year is to be calculated in accordance with the formula—

$B×C×ED×F$

A6

(1) The small business non-domestic rating multiplier for a chargeable financial year other than a revaluation year is—

(a) the default amount, or

(b) if the Secretary of State makes an adjustment to that amount under sub-paragraph (3), that amount as adjusted.

(2) The default amount is to be calculated in accordance with the formula—

$B×CD$

(3) The Secretary of State makes an adjustment to the default amount by adjusting it to reflect the extent to which the Secretary of State’s last estimate of the total mentioned in paragraph A10(6) or (7) appears to the Secretary of State to differ from the actual total.

CHAPTER 4 — Making and giving notice of calculations etc

A7

(1) The Secretary of State must—

(a) calculate each multiplier about which provision is made by or under this Part of this Schedule for a chargeable financial year, and

(b) as soon as reasonably practicable after doing so, serve on each billing authority a notice stating the multipliers as so calculated.

(2) A notice under sub-paragraph (1)(b) must show how any calculation has been made and contain details of—

(a) any estimates that have been made under paragraph A10(6) or (7), including the date determined under paragraph A11(3) for the purpose of making those estimates, and

(b) any adjustments that have been made under paragraph A4(3) or A6(3)

(3) Where the chargeable financial year is one for which the Secretary of State has calculated a figure for D under paragraph A10(5)(b), the notice under sub-paragraph (1)(b) must contain that figure.

A8

A calculation made by the Secretary of State under paragraph A7 is invalid if it is made at a time when regulations under paragraph A10(4)(b) have not come into force which, if they had come into force, would be effective in relation to the year.

A9

In calculating a multiplier a part of a whole (if any) is to be calculated to three decimal places only.

CHAPTER 5 — Interpretation

A10

(1) This paragraph applies for the purposes of this Part of this Schedule.

(2) “A” is the non-domestic rating multiplier for the financial year preceding the year concerned.

(3) “B” is the small business non-domestic rating multiplier for the financial year preceding the year concerned.

(4) “C” is—

(a) the consumer prices index for September of the financial year preceding the year concerned, or

(b) where the Treasury so provides by regulations in relation to the year and multiplier concerned, a figure which is less than the index mentioned in paragraph (a) and which is specified in, or calculated in a manner specified in, the regulations.

(5) “D” is—

(a) the consumer prices index for September of the financial year which precedes that preceding the year concerned (“the first year”), or

(b) where the base month for the consumer prices index for September of the first year differs from that for the index for September of the year which precedes the year concerned (“the second year”), the figure which the Secretary of State calculates would have been the consumer prices index for September of the first year if the base month for that index had been the same as the base month for the index for September of the second year.

(6) “E” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a) “appropriate rateable values” are those which will be shown in lists for the last day of the financial year preceding the year concerned once all alterations to those lists have been made;

(b) “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.

(7) “F” is the number of whole pounds in the Secretary of State’s estimate of the total of the appropriate rateable values of all appropriate hereditaments, where—

(a) “appropriate rateable values” are those which will be shown in lists for the first day of the financial year concerned once all alterations to those lists have been made;

(b) “appropriate hereditaments” are those which will be shown in lists for that day once all alterations to those lists have been made.

(8) “Revaluation year” means a chargeable financial year at the beginning of which new lists must be compiled (see sections 41(2A) and 52(2A)).

A11

(1) References in paragraph A10 to the consumer prices index are to—

(a) the general index of consumer prices (for all items) published by the Statistics Board for the month concerned, or

(b) if that index is not published for the month concerned, any substituted index or index figures published by the Board.

(2) For the purposes of paragraph A10(5)(b) the base month for the consumer prices index for September of a particular year is the month for which the consumer prices index is taken to be 100 and by reference to which the index for the September in question is calculated.

(3) Estimates under paragraph A10(6) and (7) are to be made on the basis of information available to the Secretary of State on such date as the Secretary of State determines.

(4) The reference in paragraph A10(7)(a) to rateable values which will be shown in lists for the first day of the chargeable financial year concerned once all alterations to those lists have been made includes a reference to rateable values which will be shown in lists for a later day as a result of any alterations of the lists because of the inaccuracy of the lists for that first day.

CHAPTER 6 — Regulations

A12

(1) Regulations under this Part of this Schedule are to be made by statutory instrument.

(2) A statutory instrument containing (whether alone or with other provision) regulations under paragraph A6A(1)(a) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

(3) A statutory instrument to which sub-paragraph (2) or paragraph 9B(3) does not apply containing regulations under paragraph A6A or A10(4)(b) is subject to annulment in pursuance of a resolution of the House of Commons.

Credits and debits

These repeals shall have effect for financial years beginning in or after 1990.

63D

(1) Subsection (2) applies where a Northern Ireland rating official (“R”) makes a request to a valuation officer (“V”) for Revenue and Customs information—

(a) that V holds in connection with V’s functions under this Part, and

(b) that R reasonably believes will assist R in the performance of any of R’s functions under Part 3 of the 1977 Order (valuation).

(2) V may disclose the information to R if V considers it reasonable to do so.

(3) Subject to subsection (4), the disclosure of information under this section does not breach—

(a) any obligation of confidence owed by V, or

(b) any other restriction on the disclosure of information (however imposed).

(4) V may not disclose information under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power conferred by this section is to be taken into account).

(5) Where information is disclosed under this section, the information may not be—

(a) used for a purpose other than a purpose relating to the performance of any of R’s functions under Part 3 of the 1977 Order, or

(b) further disclosed,

unless the use of the information for another purpose or the further disclosure (as the case may be) is authorised by subsection (6).

(6) The use of the information for another purpose or the further disclosure (as the case may be) is authorised by this subsection where—

(a) the Commissioners for His Majesty’s Revenue and Customs consent (specifically or generally) to it,

(b) each person to whom the information relates consents (specifically or generally) to it,

(d) it is required by any other enactment.

(7) In subsection (6)(d), the reference to an enactment does not include—

(a) an Act of the Scottish Parliament or an instrument made under such an Act,

(b) an Act or Measure of Senedd Cymru or an instrument made under such an Act or Measure, or

(8) Section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) applies in relation to a disclosure of information in contravention of subsection (5) which relates to a person whose identity is specified in, or can be deduced from, the disclosure as it applies in relation to the disclosure of information in contravention of section 20(9) of that Act.

(9) Revenue and customs information relating to a person which has been disclosed under this section is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—

(a) would specify the identity of the person to whom the information relates, or

(b) would enable the identity of such a person to be deduced.

(10) In this section—

“the 1977 Order” means the Rates (Northern Ireland) Order 1977 (S.I. 1977/2157 (N.I. 28));

“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);

“Northern Ireland rating official” means an officer appointed under Article 36 of the 1977 Order (the Commissioner, district valuers and the Valuation Office);

“Revenue and Customs information” means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (information held in connection with a function of the Revenue and Customs);

“revenue and customs information relating to a person” has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

SCHEDULE 4ZA

PART 1 — Chargeable amount before any reliefs

1

Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC$

PART 2 — Partial reliefs

Improvement rate relief

2

(1) Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC×5$

(2) This paragraph applies where, on the day concerned—

(a) the ratepayer is a charity or trustees for a charity and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or

(b) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used—

(i) for the purposes of that club, or

(ii) for the purposes of that club and of other such registered clubs.

(3) But this paragraph does not apply where the hereditament is situated in England and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on a private school.

(4) A “private school” means an institution which is either—

(a) a school—

(i) at which full-time education is provided for pupils of compulsory school age (whether or not such education is also provided for pupils under or over that age),

(ii) where fees or other consideration are payable for that provision of full-time education, and

(iii) which is not a nursery school, or

(b) an institution—

(i) which is wholly or mainly concerned with providing education suitable to the requirements of persons over compulsory school age but under 19,

(ii) at which full-time education is provided for such persons,

(iii) where the provision of full-time education falling within sub-paragraph (ii) is wholly or mainly provision in respect of which fees or other consideration are payable, and

(iv) which is not an independent training or learning provider.

(5) But an institution is not a private school if it is wholly or mainly concerned with providing full-time education to persons for whom an EHC plan is maintained.

(6) In sub-paragraph (4)(b)(iv) an “independent training or learning provider” means an institution—

(a) at which education or training is provided for persons over compulsory school age but under 19 under a contract with the Secretary of State, and

(b) where the consideration for the provision falling within paragraph (a) is payable by the Secretary of State under that contract.

(7) For the purposes of sub-paragraphs (4) to (6), “compulsory school age”, “EHC plan”, “nursery school”, “pupil” and “school” have the same meanings as in the Education Act 1996.

3

(1) This paragraph applies where—

(a) the chargeable day falls within the period of one year beginning with the day on which qualifying improvement works are completed,

(b) on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and

(2) “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.

(3) The appropriate national authority may by regulations—

(a) amend paragraph (a) of sub-paragraph (1) to substitute a longer period for the period for the time being specified in that paragraph;

(b) amend paragraph (c) of that sub-paragraph to substitute a later date for the date for the time being specified in that paragraph.

(4) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 10.

4

(1) Where this paragraph applies, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC×E$

(2) This paragraph applies—

(a) in relation to England, where on the day concerned any conditions prescribed by the Secretary of State in regulations are satisfied;

(b) in relation to Wales, where—

(i) the rateable value of the hereditament shown in the local non-domestic rating list for the first day of the chargeable financial year is not more than any amount prescribed by the Welsh Ministers in regulations, and

(ii) on the day concerned any conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) If a ratepayer makes an application in order to satisfy a condition prescribed under sub-paragraph (2)(a) and the ratepayer—

(a) makes a statement in the application which the ratepayer knows to be false in a material particular, or

(b) recklessly makes a statement in the application which is false in a material particular,

the ratepayer is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding level 3 on the standard scale or to both.

PART 3 — Full reliefs

5

Where any paragraph of this Part of this Schedule applies in relation to a hereditament on a chargeable day, the chargeable amount for the day concerned is zero.

6

(1) This paragraph applies where—

(a) on the day concerned the hereditament is wholly or mainly used for the purposes of a heat network,

(b) on the day concerned any conditions prescribed by the appropriate national authority in regulations are satisfied, and

(2) “Heat network” has the meaning given in regulations by the appropriate national authority.

(3) The appropriate national authority may by regulations amend paragraph (c) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph.

7

This paragraph applies where, on the day concerned, the hereditament consists wholly or mainly of public lavatories.

8

(1) This paragraph applies where—

(a) the hereditament is situated in England,

(b) on the day concerned the hereditament is within a settlement identified in the billing authority’s rural settlement list for the chargeable financial year,

(c) at the beginning of that year, A, in relation to the hereditament, is not more than any amount prescribed by the Secretary of State in regulations, and

(d) on the day concerned—

(i) the whole or part of the hereditament is used as a qualifying post office, a qualifying general store or a qualifying food store, or

(ii) any conditions prescribed by the Secretary of State in regulations are satisfied.

(2) Sub-paragraphs (3) to (7) apply for the purposes of sub-paragraph (1).

(3) A hereditament, or part of a hereditament, is used as a qualifying post office on any day in a chargeable financial year if—

(a) it is used for the purposes of a universal service provider (within the meaning of Part 3 of the Postal Services Act 2011) and in connection with the provision of a universal postal service (within the meaning of that Part), and

(b) no other hereditament, or part of a hereditament, in the settlement concerned is so used.

(4) A hereditament, or part of a hereditament, is used as a qualifying general store on any day in a chargeable financial year if—

(a) a trade or business consisting wholly or mainly of the sale by retail of both food for human consumption (excluding confectionery) and general household goods is carried on there, and

(b) such a trade or business is not carried on in any other hereditament, or part of a hereditament, in the settlement concerned.

(5) A hereditament, or part of a hereditament, is used as a qualifying food store on any day in a chargeable financial year if a trade or business consisting wholly or mainly of the sale by retail of food for human consumption (excluding confectionery and excluding the supply of food in the course of catering) is carried on there.

(6) The supply of food in the course of catering includes—

(a) any supply of food for consumption on the premises on which it is supplied, or

(b) any supply of hot food for consumption off those premises.

(7) “Hot food” means food which, or any part of which—

(a) has been heated for the purposes of enabling it to be consumed at a temperature above the ambient air temperature, and

(b) is at the time of supply above that temperature.

(8) Where a hereditament or part of a hereditament is used as a qualifying post office or qualifying general store on any day in a chargeable financial year, it is not to be treated as ceasing to be so used on any subsequent day in that year merely because the condition in sub-paragraph (3)(b) or (4)(b) ceases to be satisfied.

PART 4 — Cases where more than one relief applies

9

In relation to any hereditament in respect of which the paragraphs of this Schedule mentioned in the first column of the following table apply on the day concerned, the chargeable amount is to be calculated in accordance with the corresponding paragraph in the second column of the table—

Paragraphs having effect in relation to hereditament	Paragraph to be used for calculating chargeable amount
Paragraph 2 and any of 4 or 8A	Paragraph 2
Paragraph 6 and any of 2 , 4 or 8A	Paragraph 6
Paragraph 7 and any of 2 , 4 or 8A	Paragraph 7
Paragraph 8 and any of 2 or 4	Paragraph 8
Paragraph 8B and any of 2, 4 or 8A	Paragraph 8B

PART 5 — Interpretation

10

(1) This paragraph applies for the purposes of this Schedule.

(2) “A” is—

(a) where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day under section 42(4) as regards the hereditament minus G;

(b) in any other case, the rateable value shown for the day under section 42(4) as regards the hereditament.

(3) “B” is—

(a) in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;

(b) in any other case, the non-domestic rating multiplier in relation to England for the financial year.

(4) “C” is the number of days in the financial year.

(5) “D” is—

(a) in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;

(b) in any other case, the small business non-domestic rating multiplier for the financial year.

(6) “E”, in relation to small business rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.

(6A) “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(6B) Regulations under sub-paragraph (6A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 8A(2)(b)(i).

(7) “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.

(8) Regulations under sub-paragraph (7) may (among other things) impose duties or confer powers on the valuation officer for a billing authority (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.

(9) In relation to England, “M” is—

(a) the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or

(b) for the purposes of a provision where there is no such prescription—

(i) if that provision is paragraph 4(1)(a), D, or

(ii) for any other provision, B.

(9A) In relation to Wales, “M is the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.

(9B) Regulations under sub-paragraph (9) may prescribe—

(a) B or D,

(b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or

(c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.

(9C) In sub-paragraph (9B), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.

(10) Regulations under sub-paragraph (9) may prescribe different multipliers for a given provision by reference to (among other things)—

(a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;

(b) the location of hereditaments;

(d) the use of hereditaments;

(e) the physical characteristics of hereditaments;

(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;

(f) ratepayers in respect of hereditaments falling within prescribed descriptions.

(11) Sub-paragraph (10) does not restrict what may otherwise be done under section 143(1).

11

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SCHEDULE 4ZB

PART 1 — Chargeable amount before any reliefs

1

(1) Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC$

(2) But—

(a) the appropriate national authority may by regulations provide that sub-paragraph (1) has effect as if the following formula were substituted—

$A×MC×N$

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 2 — Full relief

Charitable rate relief

2

(1) Where this paragraph applies, the chargeable amount for a chargeable day is zero.

(2) This paragraph applies in relation to England where, on the day concerned—

(a) the ratepayer is a charity or trustees for a charity and it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities), or

(b) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and it appears that when next in use—

(i) the hereditament will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or

(ii) the hereditament will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.

(2A) But sub-paragraph (2) does not apply if it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on a private school.

(2B) A “private school” means the same as in paragraph 2 of Schedule 4ZA.

(3) This paragraph applies in relation to Wales where—

(a) on the day concerned, the ratepayer is a charity or trustees for a charity,

(b) the billing authority is satisfied that—

(i) the hereditament is unoccupied on the day concerned for a reason related to the charitable purposes of the charity (or of that and other charities), and

(ii) when next in use the hereditament will be wholly or mainly used for the charitable purposes of the charity (or of that and other charities), and

(i) the charity’s most recent accounts as set out in sub-paragraph (4), and

(ii) if an annual report is required to be prepared under section 162(1) or 168(3) of the Charities Act 2011, the charity’s most recent report.

(4) The accounts of a charity referred to in sub-paragraph (3)(c)(i) are—

(a) in the case of a charitable company, its annual accounts prepared under Part 16 of the Companies Act 2006 in relation to which any of the following conditions is satisfied—

(i) they have been audited,

(ii) they have been examined by an independent examiner under section 145(1)(a) of the Charities Act 2011, or

(iii) they relate to a year in respect of which the company is exempt from audit under Part 16 of the Companies Act 2006 and neither section 144(2) nor section 145(1) of the Charities Act 2011 applies;

(b) in the case of an exempt charity, the accounts audited in pursuance of any statutory or other requirement or, if its accounts are not required to be audited, the accounts prepared in respect of the charity;

(c) in the case of all other charities, the statement of accounts prepared under section 132(1) of the Charities Act 2011 or the account and statement prepared under section 133 of that Act.

(5) The reference in sub-paragraph (3)(c)(i) to a charity’s accounts includes, in relation to a charity whose trustees have prepared group accounts under section 138(2) of the Charities Act 2011, those group accounts.

(6) The reference in sub-paragraph (3)(c) to “most recent” in relation to a charity’s accounts and report means most recently prepared, audited or examined (as the case may be) before the day concerned.

(7) In sub-paragraphs (4) and (5)—

“charitable company” has the meaning given by section 193 of the Charities Act 2011;

“exempt charity” has the meaning given by section 22(1) of the Charities Act 2011;

“group accounts” has the meaning given by section 142 of the Charities Act 2011.

(7A) Sub-paragraph (3) does not apply where, on the day concerned, it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (7B).

(7B) An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.

(7C) In sub-paragraphs (7A) and (7B)—

(a) “independent school” has the meaning given by section 463 of the Education Act 1996, and

(b) “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.

(8) This paragraph also applies in relation to Wales where—

(a) on the day concerned, the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs), and

(b) the billing authority is satisfied that when next in use the hereditament will be wholly or mainly used—

(i) for the purposes of that club and that club will be such a registered club, or

(ii) for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.

PART 3 — Interpretation

3

(1) This paragraph applies for the purposes of this Schedule.

(2) “A” is the rateable value shown for the day under section 42(4) as regards the hereditament.

(3) “B” is—

(a) in a case where the billing authority is a special authority, the authority’s non-domestic rating multiplier for the financial year;

(b) in any other case, the non-domestic rating multiplier in relation to England for the financial year.

(4) “C” is the number of days in the financial year.

(5) “D” is—

(a) in a case where the billing authority is a special authority, the authority’s small business non-domestic rating multiplier for the financial year;

(b) in any other case, the small business non-domestic rating multiplier for the financial year.

(5A) “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(5B) Regulations under sub-paragraph (5A) may prescribe different amounts, or make different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 2A(2)(b)(i).

(6) “M” is—

(a) in relation to England—

(i) the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or

(ii) for the purposes of a provision where there is no such prescription, B;

(b) in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.

(6A) Regulations under sub-paragraph (6) may prescribe—

(a) B or D,

(b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) or 9B(1)(a)(i) of Schedule 7, or

(c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) or 9B(1)(a)(ii) of that Schedule.

(6B) In sub-paragraph (6A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.

(7) Regulations under sub-paragraph (6) may prescribe different multipliers for a given provision by reference to (among other things)—

(a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;

(b) the location of hereditaments;

(d) the use of hereditaments;

(e) the physical characteristics of hereditaments;

(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;

(f) ratepayers in respect of hereditaments falling within prescribed descriptions.

(8) Sub-paragraph (7) does not restrict what may otherwise be done under section 143(1).

(9) “N” is a number (greater than one but not greater than two) prescribed by the appropriate national authority in regulations.

4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 5A

PART 1 — Chargeable amount before any reliefs

1

Subject to the following provisions of this Schedule, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC$

PART 2 — Reliefs

2

(1) This paragraph applies where—

(a) for any day in a chargeable financial year a person’s name is shown in a central non-domestic rating list in force for the year, and

(b) on the day concerned—

(i) the person is a charity or trustees for a charity, and

(ii) the charitable purpose test is satisfied in relation to any description of hereditament shown against the person’s name in the list.

(2) For the purposes of sub-paragraph (1)(b) the charitable purpose test is satisfied in relation to a description of hereditament if—

(a) in a case where there is only one hereditament falling within the description, the hereditament is wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or

(b) in a case where there is more than one hereditament falling within the description, those hereditaments are, taken together, wholly or mainly so used.

(3) For the purposes of sub-paragraph (1)(b) the charitable purpose test is also satisfied in relation to a description of hereditament if—

(a) in a case where there is only one hereditament falling within the description—

(i) a certification under paragraph 4(1)(b) has effect in relation to the hereditament (“the unoccupied hereditament”), and

(ii) it appears that when next in use the unoccupied hereditament will be wholly or mainly used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities), or

(b) in a case where there is more than one hereditament falling within the description—

(i) a certification under paragraph 4(1)(b) has effect in relation to at least one of those hereditaments (“the unoccupied hereditaments”), and

(ii) it appears that all the hereditaments falling within the description, taken together, are (or, in the case of the unoccupied hereditaments, when next in use will be) used for charitable purposes (whether of the charity mentioned in sub-paragraph (1)(b)(i) or of that charity and other charities).

(4) Where this paragraph applies, the chargeable amount for the day concerned in respect of the description of hereditament is to be calculated in accordance with the formula—

$A×MC×5$

3

(1) This paragraph applies where—

(a) for any day in a chargeable financial year a person's name is shown in a central non-domestic rating list in force for the year,

(b) on the day concerned the condition in sub-paragraph (2) is satisfied in relation to one or more hereditaments falling within a description of hereditament shown against the person’s name in the list,

(i) a certification under paragraph 4(1)(b) does not have effect in relation to the hereditament, and

(ii) any conditions prescribed by the appropriate national authority in regulations are satisfied, and

(d) the day concerned falls before 1 April 2029.

(2) The condition in this sub-paragraph is satisfied in relation to a hereditament if the day concerned falls within the period of one year beginning with the day on which qualifying improvement works are completed.

(3) “Qualifying improvement works” has the meaning given by the appropriate national authority in regulations.

(4) The appropriate national authority may by regulations amend—

(a) paragraph (d) of sub-paragraph (1) to substitute a later date for the date for the time being specified in that paragraph;

(b) sub-paragraph (2) to substitute a longer period for the period for the time being specified in that paragraph.

(5) For the consequence of this paragraph applying, see the definitions of “A” and “G” in paragraph 6.

4

(1) This paragraph applies where for any day in a chargeable financial year—

(a) a person’s name is shown in an English central non-domestic rating list in force for the year,

(b) the central valuation officer has certified that one or more hereditaments falling within a description of hereditament shown against the person’s name in the list is unoccupied, and

(2) This sub-paragraph applies if, for the day concerned, every hereditament falling within that description of hereditament—

(a) has been certified by the central valuation officer as unoccupied, and

(b) falls within a class prescribed by the Secretary of State in regulations under sub-paragraph (1)(c).

(3) Where this paragraph and sub-paragraph (2) apply, the chargeable amount for the day concerned in respect of that description of hereditament is zero.

(4) Where this paragraph applies but sub-paragraph (2) does not apply, the chargeable amount for the day concerned in respect of that description of hereditament is to be calculated in accordance with the formula—

$(A-U)×MC$

(5) Regulations under sub-paragraph (1)(c) may prescribe a class by reference to such factors as the Secretary of State sees fit, including (among other things)—

(a) the physical characteristics of the hereditaments;

(b) the fact that hereditaments have been unoccupied at any time preceding the chargeable day;

(c) the fact that the persons in relation to whom descriptions of hereditaments are shown fall within prescribed descriptions.

(6) Sub-paragraph (5) does not restrict what may otherwise be done under section 143(1).

(7) The Secretary of State may by regulations make provision imposing duties or conferring powers on the central valuation officer in relation to the certification of hereditaments as unoccupied.

(8) In this paragraph, “English central rating list” means a central non-domestic rating list compiled for England.

PART 3 — Cases where more than one relief applies

5

(1) This paragraph applies if—

(a) for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to England, and

(b) paragraphs 2 and 4 apply in relation to that description of hereditament for that day.

(2) The chargeable amount for that day in respect of that description of hereditament is to be calculated in accordance with paragraph 2.

PART 4 — Interpretation

6

(1) This paragraph applies for the purposes of this Schedule.

(2) “A” is—

(a) where the day concerned is a day on which paragraph 3 applies, the rateable value shown for the day in the central non-domestic rating list in force for the year against the ratepayer’s name minus G;

(b) in any other case, the rateable value shown for the day in that list against the ratepayer’s name.

(3) “B” is the non-domestic rating multiplier in relation to England for the financial year.

(4) “C” is the number of days in the financial year.

(5) “D” is the small business non-domestic rating multiplier for the financial year.

(5A) “F” is an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations.

(5B) Regulations under sub-paragraph (5A) may prescribe different amounts, or different provision for calculating an amount, in relation to different conditions or sets of conditions prescribed by the Welsh Ministers in regulations under paragraph 4A(2)(b)(i).

(6) “G”, in relation to improvement rate relief, is an amount prescribed, or calculated in accordance with provision prescribed, by the appropriate national authority in regulations.

(7) Regulations under sub-paragraph (6) may (among other things) impose duties or confer powers on the central valuation officer (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values or of G.

(8) “M” is—

(a) in relation to England—

(i) the multiplier prescribed for the purposes of the provision in question by the Treasury in regulations, or

(ii) for the purposes of a provision where there is no such prescription, B;

(b) in relation to Wales, the non-domestic rating multiplier calculated under Schedule 7 as regards the hereditament for the financial year.

(8A) Regulations under sub-paragraph (8) may prescribe—

(a) B or D,

(b) in relation to a hereditament for a chargeable day for which the value of A is £500,000 or more, a higher multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(a) of Schedule 7, or

(c) in relation to a qualifying retail, hospitality or leisure hereditament, a lower multiplier for the financial year calculated in accordance with regulations under paragraph A6A(1)(b) of that Schedule.

(8B) In sub-paragraph (8A), “qualifying retail, hospitality or leisure hereditament” has such meaning as may be prescribed by the Treasury in regulations.

(9) Regulations under sub-paragraph (8) may prescribe different multipliers for a given provision by reference to (among other things)—

(a) the value of A (on the first day of a chargeable financial year or for a chargeable day) in relation to hereditaments;

(b) the location of hereditaments;

(d) the physical characteristics of hereditaments;

(e) ratepayers in respect of hereditaments falling within prescribed descriptions;

(ea) the description of hereditaments in the local non-domestic rating list in which they are shown;

(10) Sub-paragraph (9) does not restrict what may otherwise be done under section 143(1).

(11) “U”, in relation to unoccupied hereditaments rate relief, is the total rateable value of the hereditaments falling within the description mentioned in paragraph 4(1)(b) which, for the chargeable day—

(a) have been certified by the central valuation officer as unoccupied under that paragraph, and

(b) fall within a class prescribed by the Secretary of State in regulations under paragraph 4(1)(c).

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

These repeals shall have effect for financial years beginning in or after 1990.

41ZA

(1) The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.

(2) A list must be compiled on 1 April in each revaluation year.

(3) Revaluation years are 2026 and every third year afterwards.

(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.

(5) Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

(6) No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).

(7) The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.

(8) As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.

(9) The authority must keep a copy of the list electronically.

(10) The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.

(11) A list is within this subsection if it was—

(a) compiled under this section, or

(b) required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.

(12) In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.

52ZA

(1) The central valuation officer must compile lists for Wales (to be called central non-domestic rating lists) in accordance with this Part.

(2) A list must be compiled on 1 April in each revaluation year.

(3) Revaluation years are 2026 and every third year afterwards.

(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.

(5) Before a list is compiled the central valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

(6) No later than 31 December preceding a day on which a list is to be compiled, the central valuation officer must send to the Welsh Ministers a copy of the list proposed to be compiled (on the information then before the officer).

(7) The Welsh Ministers must keep a copy of the proposed list electronically.

(8) As soon as is reasonably practicable after compiling a list, the central valuation officer must send a copy of it to the Welsh Ministers.

(9) The Welsh Ministers must keep a copy of the list electronically.

(10) The central valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.

(11) A list is within this subsection if it was—

(a) compiled under this section, or

(b) required to be compiled on 1 April 1990, 1 April 1995, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.

54AB

(1) The Welsh Ministers may by regulations amend sections 41ZA(3) and 52ZA(3) so as to—

(a) substitute a different year for the year that is for the time being specified as the revaluation year;

(b) insert a reference to a different year from the year that would otherwise be the revaluation year;

(c) substitute a different interval between revaluation years for the interval that is for the time being specified there;

(d) make other amendments to section 41ZA(3) or 52ZA(3) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).

(2) If regulations are made—

(a) under subsection (1)(a) or (b), they must specify the same year in both sections 41ZA(3) and 52ZA(3);

(b) under subsection (1)(c), they must specify the same interval in both sections 41ZA(3) and 52ZA(3).

(3) Where regulations under subsection (1)(c) substitute a different interval, the Welsh Ministers must by regulations also amend the period of years specified in section 58(10)(a) so that it is the same as that interval.

Anti-avoidance: Wales

63F

(1) This section and sections 63G to 63M make provision in relation to Wales about counteracting advantages, in respect of liability to non-domestic rating, from artificial non-domestic rating avoidance arrangements.

(2) For the purposes of this section and sections 63G to 63M, an arrangement is an “artificial non-domestic rating avoidance arrangement” if—

(a) in consequence of the arrangement, a person obtains or will obtain an advantage in relation to non-domestic rating (see section 63G), and

(b) the arrangement is artificial (see section 63H).

(3) For the purposes of this section and sections 63G to 63M, “an arrangement” includes (among other things) any action, event, agreement, operation, promise, scheme, transaction, understanding or undertaking (whether legally enforceable or not), and references to an arrangement are to be read as including—

(a) a series of arrangements, and

(b) any part or stage of an arrangement comprised of more than one part or stage.

63G

For the purposes of sections 63F to 63M, “an advantage” means the avoidance or reduction of liability to non-domestic rating, by means of (among other things)—

(a) avoidance of an assessment;

(b) remission;

(d) repayment (or increased repayment);

(e) deferral of a payment.

63H

(1) For the purposes of sections 63F to 63M, an arrangement is artificial if—

(a) it is of a type specified by the Welsh Ministers by regulations, and

(b) where subsection (3) applies, no determination has been made in relation to the (particular) arrangement.

(2) The regulations may only specify a type of arrangement if making an arrangement of that type would not be a reasonable course of action in relation to the provisions of enactments relating to non-domestic rating, having regard in particular to—

(a) whether the substantive results of arrangements of that type are inconsistent with—

(i) any principles on which those provisions are based (whether express or implied), and

(ii) the policy objectives of those provisions;

(b) whether arrangements of that type are intended to exploit any shortcomings in those provisions;

(c) whether arrangements of that type lack economic or commercial substance (other than obtaining an advantage in relation to non-domestic rating).

(3) The regulations may provide that a particular arrangement of a type specified under subsection (1)(a) is not artificial if a determination to that effect is made, in accordance with the regulations and having regard to all the circumstances, by—

(a) a billing authority in Wales, in connection with the authority’s local non-domestic rating list;

(b) the Welsh Ministers, in connection with a central non-domestic rating list for Wales.

(4) In this section “enactments relating to non-domestic rating” means—

(a) this Act,

(b) the Business Rate Supplements Act 2009 (c. 7), and

63I

(1) Subsections (2) to (5) apply if, in connection with a billing authority in Wales’ local non-domestic rating list, an artificial non-domestic rating avoidance arrangement has been made.

(2) The billing authority must, from the relevant date—

(a) treat the ratepayer as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or

(b) treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 43 or 45 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).

(3) The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 43 or 45.

(4) In subsection (2), “the relevant date” means the later of—

(a) the day the arrangement mentioned in subsection (1) is made;

(b) the day the applicable regulations come into force;

(5) In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.

63J

(1) Subsections (2) to (5) apply if, in connection with a central non-domestic rating list for Wales, an artificial non-domestic rating avoidance arrangement has been made.

(2) The Welsh Ministers must, from the relevant date—

(a) treat the ratepayer as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement, or

(b) treat as liable the person who would have been, or would be, the ratepayer in the absence of the arrangement (and treat them as liable under section 54 to pay the chargeable amount for a chargeable day that would have been, or would be, payable in respect of that day in the absence of the arrangement).

(3) The provisions of this Act apply in relation to the persons mentioned in subsection (2)(a) and (b) as if they were liable under section 54.

(4) In subsection (2), “the relevant date” means the later of—

(a) the day the arrangement mentioned in subsection (1) is made;

(b) the day the applicable regulations come into force;

(5) In subsection (4)(b), “the applicable regulations” means the regulations under section 63H(1)(a) that specify the type of arrangement within which the arrangement mentioned in subsection (1) falls.

63K

(1) The billing authority must give notice to a person who is to be treated as liable in accordance with section 63I.

(2) The Welsh Ministers must give notice to a person who is to be treated as liable in accordance with section 63J.

(3) A notice under subsection (1) or (2) must set out—

(a) the reasons for treating the person as liable,

(b) information about requiring a review under subsection (4), and

(4) A person who receives a notice under subsection (1) or (2) may require a review of it by making a request in writing to the billing authority or the Welsh Ministers (as the case may be) within 30 days beginning with the date of the notice under subsection (1) or (2).

(5) The review must conclude that the notice under subsection (1) or (2) is to be either—

(a) confirmed, or

(b) withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).

(6) The billing authority or the Welsh Ministers must notify the person of the conclusion of the review and their reasoning within 30 days beginning with the day on which the request was made under subsection (4).

(7) Notices under this section must be in writing.

63L

(1) This section applies where a person is given a notice under section 63K(1) or (2) that is confirmed in accordance with section 63K(5).

(2) The person may appeal to a valuation tribunal established under paragraph 1 of Schedule 11 within 30 days beginning with the day on which the billing authority or the Welsh Ministers notify the person of their conclusions in accordance with section 63K(6).

(3) The valuation tribunal may confirm the notice or require it to be withdrawn (in which case the arrangement subject to the notice is to be taken as not having been an artificial non-domestic rating avoidance arrangement).

63M

(1) The Welsh Ministers may by regulations make provision for the imposition of a financial penalty where—

(a) a person has been given a notice under section 63K(1) or (2) and it has not been withdrawn,

(b) the time limit for requesting a review under section 63K(4) has expired and, if a review has been requested, the time limit for appealing under section 63L has expired, and

(c) the person has failed to pay an amount due to a billing authority or the Welsh Ministers in consequence of having made an artificial non-domestic rating avoidance arrangement.

(2) The maximum penalty that may be specified in the regulations is £500 plus 3% of the rateable value of the hereditament on the date of the notice under section 63K(1) or (2).

(3) The artificial non-domestic rating avoidance arrangement is to be ignored when determining the rateable value of the hereditament for the purposes of subsection (2).

(4) Any sum received by way of penalty under this section is to be paid into the Welsh Consolidated Fund.

(5) The regulations may make further provision in relation to the collection and enforcement of penalties under this section.

(6) The Welsh Ministers may by regulations amend subsection (2) by substituting a different amount for the penalty for the time being specified in that subsection.

143A

(1) This section applies in respect of the powers of the Welsh Ministers to make an order or regulations under this Act.

(2) Any power to which this section applies—

(a) is exercisable by statutory instrument, and

(b) may be exercised differently in relation to different areas or in relation to other different cases or descriptions of case.

(3) An order or regulations made under powers to which this section applies may include such supplementary, incidental, consequential, transitional or saving provisions as appear to the Welsh Ministers to be necessary or expedient.

(4) Subject to subsections (5) and (6), a statutory instrument containing an order or regulations made by the Welsh Ministers under powers to which this section applies is subject to annulment in pursuance of a resolution of Senedd Cymru.

(5) The Welsh Ministers may not make a statutory instrument containing an order or regulations under the following provisions unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru—

(a) section 54AB(1);

(b) section 55(4A)(c) or (4B);

(d) section 63A;

(e) section 63H;

(f) section 63M(1) or (6);

(g) section 66A;

(h) in Schedule 4ZA, paragraphs 3(3), 6(3), 8A(2)(b)(i), 8B(2), 8C, 9A and 10(6A);

(i) in Schedule 4ZB, paragraphs 1(2), 2A(2)(b)(i), 2B(2), 2C, 2E, 3(5A) and 3(9);

(j) paragraph 20A of Schedule 5;

(k) in Schedule 5A, paragraphs 3(4), 4A(2)(b)(i), 4B(2), 4C, 5B and 6(5A);

(l) paragraph 3 of Schedule 6;

(m) Part A2 of Schedule 7;

(n) in Schedule 9, paragraphs 5(1D)(c), 5FB, 6AA(1) and (6).

(6) Subsection (4) does not apply to a statutory instrument containing only regulations under section 75 or 118 other than regulations relating to an internal drainage board.

(7) But before making regulations under section 75 or 118 other than regulations relating to an internal drainage board, the Welsh Ministers must take such steps as they think reasonably practicable to bring the contents of the proposed regulations to the notice of persons likely to be affected.

PART 3A — POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

Power to confer additional full reliefs

8A

(1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC-F.$

(2) This paragraph applies in relation to a hereditament where—

(a) the hereditament is situated in Wales, and

(b) on the day concerned, in relation to the hereditament—

(i) conditions prescribed by the Welsh Ministers in regulations are satisfied, and

(ii) F is an amount that is greater than 0 but less than the sum of—

$A×MC.$

(3) Regulations under sub-paragraph (2)(b)(i) may—

(a) prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;

(b) make provision about the application of more than one condition or set of conditions in relation to a hereditament.

8B

(1) Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.

(2) This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

8C

The Welsh Ministers may by regulations amend or repeal any provision in Parts 2 and 3 of this Schedule for the purposes of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in those Parts.

9A

The Welsh Ministers may by regulations amend paragraph 9 for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 3 of this Schedule apply.

PART 2A — POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

2A

(1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC-F.$

(2) This paragraph applies in relation to a hereditament where—

(a) the hereditament is situated in Wales, and

(b) on the day concerned, in relation to the hereditament—

(i) conditions prescribed by the Welsh Ministers in regulations are satisfied, and

(ii) F is an amount that is greater than 0 but less than the sum of—

$A×MC.$

(3) Regulations under sub-paragraph (2)(b)(i) may—

(a) prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;

(b) make provision about the application of more than one condition or set of conditions in relation to a hereditament.

2B

(1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is zero.

(2) This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

2C

The Welsh Ministers may by regulations amend or repeal any provision in Part 2 of this Schedule for the purpose of varying or withdrawing, in relation to a hereditament in Wales, a relief set out in that Part.

PART 2B — CASES WHERE MORE THAN ONE RELIEF APPLIES: WALES

2D

(1) In relation to a hereditament in respect of which paragraph 2 and any of paragraphs 2A or 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2.

(2) But if paragraph 2 does not apply in relation to a hereditament in respect of which paragraphs 2A and 2B apply, the chargeable amount for a chargeable day is to be calculated in accordance with paragraph 2B.

2E

The Welsh Ministers may by regulations amend paragraph 2D for the purpose of providing for the calculation of the chargeable amount in relation to any hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.

Powers to confer, vary and withdraw exemption: Wales

20A

(1) The Welsh Ministers may by regulations, for the purpose in sub-paragraph (2)—

(a) insert provision in relation to Wales into this Schedule;

(b) amend, revoke or repeal, in relation to Wales—

(i) any provision inserted into this Schedule under paragraph (a);

(ii) any other provision in this Schedule.

(2) The purpose is to confer, vary or withdraw an exemption from the chargeable amount for a chargeable day.

PART 2A — POWERS TO CONFER, VARY AND WITHDRAW RELIEFS: WALES

4A

(1) Where this paragraph applies in relation to a hereditament, the chargeable amount for a chargeable day is to be calculated in accordance with the formula—

$A×MC-F.$

(2) This paragraph applies in relation to a hereditament where—

(a) the hereditament is situated in Wales, and

(b) on the day concerned, in relation to the hereditament—

(i) conditions prescribed by the Welsh Ministers in regulations are satisfied, and

(ii) F is an amount that is greater than 0 but less than the sum of—

$A×MC.$

(3) Regulations under sub-paragraph (2)(b)(i) may—

(a) prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies;

(b) make provision about the application of more than one condition or set of conditions in relation to a hereditament.

4B

(1) Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.

(2) This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.

(3) Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.

4C

5A

(1) This paragraph applies if—

(a) for any day in a financial year any description of hereditament is shown against a person’s name in the central non-domestic rating list in force for the year in relation to Wales, and

(b) more than one of paragraphs 2, 4A and 4B apply in relation to that description of hereditament for that day.

(2) If paragraph 4B and any of paragraphs 2 or 4A apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 4B.

(3) But if paragraph 4B does not apply in relation to that description of hereditament for that day, the chargeable amount for that day is to be calculated in accordance with paragraph 2.

5B

The Welsh Ministers may by regulations amend paragraph 5A for the purpose of providing for the calculation of the chargeable amount in relation to any description of hereditament in Wales in respect of which more than one paragraph in Parts 2 and 2A of this Schedule apply.

8A

(1) A person may require a valuation officer of a billing authority in Wales to give access to such information as will enable the person to establish what is the state of a list, or has been its state at any time since it came into force, if—

(a) the officer is maintaining the list, and

(b) the list is in force or has been in force at any time in the preceding 5 years.

(2) A person may require a billing authority in Wales to give access to such information as will enable the person to establish—

(a) what is the state of the authority’s copy of a local non-domestic rating list, or

(b) what has been its state at any time since the list was compiled,

if the list is in force or has been in force at any time in the preceding 5 years.

(3) A person may require the Welsh Ministers to give access to such information as will enable the person to establish—

(a) what is the state of the Welsh Ministers’ copy of a central non-domestic rating list, or

(b) what has been its state at any time since the list was compiled,

if the list is in force or has been in force at any time in the preceding 5 years.

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