The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016

Made: 15 December 2016

Coming into force: 31 December 2016

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PART 1 — Preliminary: general

Title, commencement and application

1

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Interpretation

2

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Defined hereditament

3

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PART 2 — Preliminary: calculations

Base liability

4

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Notional chargeable amount

5

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6

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7

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PART 3 — Cases to which the prescribed rules apply

8

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Prescribed descriptions

9

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Exceptions

10

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PART 4 — Prescribed rules

Rules for finding the chargeable amount

11

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12

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13

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Financial year commencing on 1 April 2017

14

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Financial year commencing on 1 April 2018

15

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Financial year commencing on 1 April 2019

16

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Financial years commencing on 1 April 2020 and 1 April 2021

17

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PART 5 — Revocations

18

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Signed

Mark Drakeford — Cabinet Secretary for Local Government and Finance, one of the Welsh Ministers — 15 December 2016

Explanatory note

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Footnotes

[^f00001]: 1988 c. 41. Section 58 was amended by section 117(1) of, and paragraph 68 of Schedule 13 to, the Local Government Finance Act 1992 (c. 14), section 2 of the Non-Domestic Rating Act 1994 (c. 3), section 1 of, and paragraph 5 of Schedule 1 to, the Local Government and Rating Act 1997 (c. 29), section 65(2) of the Local Government Act 2003 (c. 26) and section 2(1) of, and paragraph 3 of Schedule 1 to, the Rating (Empty Properties) Act 2007 (c. 9).

[^f00002]: The powers of the Secretary of State were transferred, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). The functions of the National Assembly for Wales were subsequently transferred to the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).

[^f00003]: The reference to each House of Parliament in section 143(4) of the Act are to be read as a reference to the National Assembly for Wales by virtue of paragraph 34 of Schedule 11 to the Government of Wales Act 2006.

[^f00004]: In accordance with section 58(8) of the Act which requires regulations to come into force before 1 January immediately preceding the financial year to which they apply.

[^f00005]: The Rating Lists (Postponement of Compilation) (Wales) Order 2014 (S.I. 2014/1370) (W. 139), made by the Welsh Ministers under section 54A of the Act, specified 1 April 2017 as the date on which local non-domestic rating lists are to be compiled for billing authorities in Wales, instead of 1 April 2015 which is the date on which they would otherwise have to be compiled.

[^f00006]: S.I. 2015/229 (W. 11). Amended by the Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2016 (S.I. 2016/32) (W. 13).

[^f00007]: Paragraph 4B of Schedule 7 to the Act was inserted by section 62(4) of the Local Government Act 2003.

[^f00008]: S.I. 1999/3454 (W. 51).

[^f00009]: S.I. 2000/2041 (W. 147).

Editorial notes

[^key-6517726c599a85c02e44c04de51b84a3]: Regulations revoked (31.12.2022) by The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022 (S.I. 2022/1350), regs. 1(2), 17