The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023

• (5) As soon as reasonably practicable after the proceedings have been struck out, the VTW must send all parties notice of that decision in writing accompanied by a statement of the reasons for the striking out of the proceedings.

• (6) If the proceedings, or any part of them, have been struck out under paragraph (1) or (3)(a), the appellant may apply for the proceedings, or part of them, to be reinstated.

• (7) An application under paragraph (6) must be made in writing and received by the VTW within 28 days after the date on which the VTW sent notification of the striking out to the appellant.

• (8) This regulation applies to a party to the proceedings other than the appellant as it applies to the appellant except that—

• (a) a reference to a striking out of the proceedings is to be read as a reference to the barring of that other party from taking further part in the proceedings;

• (b) a reference to an application for the reinstatement of proceedings which have been struck out is to be read as a reference to an application for the lifting of the bar on that other party from taking further part in the proceedings.

• (9) If a party other than the appellant has been barred from taking further part in the proceedings under this regulation and that bar has not been lifted, the VTW need not consider any response or other submission made by that party.

Evidence and Submissions

48

• (1) Subject to paragraph (2), the VTW may give directions as to—

• (a) issues on which it requires evidence or submissions;

• (b) the nature of the evidence or submissions it requires;

• (c) whether any parties are permitted or required to provide expert evidence;

• (d) any limit on the number of witnesses whose evidence a party may put forward, whether in relation to a particular issue or generally;

• (e) the manner in which any evidence or submissions are to be provided, which may include a direction for them to be given—

• (i) orally at a hearing, or

• (ii) by written submissions or witness statement;

• (f) the time at which any evidence or submissions are to be provided.

• (2) The VTW may only direct a party to an appeal to provide evidence or submissions that relate to a matter included in —

• (a) the notice of appeal or any document accompanying the notice of appeal;

• (b) new or further evidence admitted under regulation 50.

• (3) Subject to regulation 50, the VTW may—

• (a) admit evidence whether or not the evidence would be admissible in a civil trial in Wales;

• (b) exclude evidence that would otherwise be admissible where—

• (i) the evidence was not provided within the time allowed by a direction;

• (ii) the evidence was provided in a manner that did not comply with a direction;

• (iii) it would be unfair to admit the evidence.

• (4) Paragraph (5) applies to information supplied in pursuance of—

• (a) paragraph 5 of Schedule 9 to the 1988 Act;

• (b) regulation 61 of these Regulations.

• (5) Information to which this paragraph applies must not be used in any relevant proceedings by a VO unless—

• (a) not less than 21 days’ notice, specifying in relation to any information to be so used the documents or other media in or on which that information is held and the hereditament or hereditaments to which it relates, has previously been given to every other party to the proceeding, and

• (b) any person who has given not less than 24 hours’ notice of his intention to do so has been permitted, at any reasonable time—

• (i) to inspect the documents or other media in or on which that information is held, and

• (ii) to make a copy of, or of any extract from, any document containing that information;

• (c) the information relates to a matter included in—

• (i) the notice of appeal of any document accompanying the notice of appeal;

• (ii) new or further evidence admitted under regulation 50.

• (6) Subject to paragraph (8), any person to whom notice relating to any hereditament has been given under paragraph (5)(a) (“P”) may before the hearing serve notice on the VO specifying other hereditaments as being hereditaments which are comparable in character or otherwise relevant to P’s case, and requiring the VO—

• (a) to permit P at any reasonable time specified in the notice to inspect and to make a copy of , any document, or of any extract from it, containing information to which this regulation applies which relates to those other hereditaments and is in the possession of the VO, and

• (b) to produce at the hearing or to submit to the valuation tribunal those documents as before the hearing P has informed the VO that P requires.

• (7) The VTW may only admit as evidence documents produced or submitted under paragraph (6)(b) that relate to a matter included in—

• (a) the notice of appeal or any document accompanying the notice of appeal;

• (b) new or further evidence admitted under regulation 50.

• (8) The number of hereditaments specified in a notice under paragraph (6) must not exceed four or, if greater, the number specified in the notice under paragraph (5)(a).

• (9) Nothing in paragraph (6) must be construed as requiring the making available for inspection, or copying, or the production of any document insofar as it contains information other than information which is reasonably required for the purposes of the relevant proceedings.

• (10) Where P has given notice to the VO under paragraph (6), and the VO refuses or fails to comply with the notice, P may apply to the VTW or, as the case may be, the arbitrator appointed to determine the appeal; and the VTW or the arbitrator may, if satisfied that it is reasonable to do so, direct the VO to comply with the notice as respects all hereditaments or hereditaments specified in the notice or such of them as the VTW or the arbitrator may determine.

• (11) If any document required to be made available for inspection in accordance with paragraph (6) is not maintained in documentary form, the duty to make it so available is satisfied if a print-out, photographic image or other reproduction of the document which has been obtained from the storage medium adopted in relation to the document is made available for inspection.

• (12) In paragraphs (5) and (9), “relevant proceedings” means any proceedings on or in consequence of an appeal under these Regulations and any proceedings on or in consequence of a reference to arbitration under regulation 57.

Evidence of lists and other documents

49

The contents of a list may be proved by the production of a copy of it, or of the relevant part, certified to be a true copy by the VO; and the contents of a completion notice may be proved by the production of a copy of it certified to be a true copy by the proper officer of the relevant authority.

Admission of new evidence

50

• (1) The VTW may only admit evidence that was not included in the notice of appeal or any document accompanying the notice of appeal (“new evidence”) if—

• (a) that evidence—

• (i) is provided by a party to the appeal,

• (ii) relates to the ground on which the proposal was made, and

• (iii) was not known to the party and could not reasonably have been acquired before the proposal was determined under Part 2 of these Regulations, or

• (b) all the parties to the appeal agree in writing to the party providing the new evidence.

• (2) If the VTW admits new evidence under paragraph (1), the VTW may admit further evidence provided by another party to the appeal if the further evidence specifically relates to—

• (a) the new evidence, and

• (b) the grounds on which the proposal was made.

• (3) A party which provides evidence under paragraph (1) or (2) must also provide that evidence to all the other parties to the appeal.

Decisions

51

• (1) An appeal may be decided by a majority of the members participating; and where (pursuant to regulation 43(2)) it falls to be disposed of by two members and they are unable to agree, it must be remitted by the clerk to be decided by a valuation tribunal consisting of three different members.

• (2) Where an appeal is disposed of on the basis of a hearing, the decision may be reserved or given orally at the end of the hearing.

• (3) As soon as reasonably practicable after a decision has been made, it must—

• (a) in the case of a decision given orally, be confirmed, and

• (b) in any other case, be communicated,

by notice in writing to the parties; and the notice must be accompanied by a statement of the reasons for the decision.

• (4) But nothing in paragraph (3) requires notice to be given to a party if it would be repetitive of any copy record sent to that party under regulation 55.

• (5) In the case of an appeal against a completion notice, the clerk must send notice of the decision to the VO for the relevant authority.

Orders

52

• (1) On or after deciding an appeal under regulation 24, the valuation tribunal may, subject to paragraph (3), require a VO, in consequence of the decision, by order to alter a list in accordance with any provision made by or under the Act.

• (2) The VO must comply with an order under paragraph (1) within the period of 14 days beginning on the day of its making.

• (3) Where the decision is that a disputed rateable value should be an amount greater than—

• (a) the amount shown in the list at the date of the proposal, and

• (b) the amount contended for in the proposal,

the order must require the list to be altered with effect from the day on which the decision is given.

• (4) But paragraph (3) does not apply where the order requires the list to be altered to show—

• (a) property previously rated as a single hereditament becoming liable to be rated in parts, or

• (b) property previously liable to be rated in parts becoming liable to be rated as a single hereditament, or

• (c) any part of a hereditament becoming part of a different hereditament.

• (5) Where it appears that circumstances giving rise to an alteration ordered by a valuation tribunal have at the date of the decision ceased to exist, the order may require the alteration to be made in respect of a period that appears to the tribunal to be commensurate with the duration of those circumstances.

• (6) An order under this regulation may require any matter ancillary to its subject-matter to be attended to.

Reduction or remitting penalty

53

• (1) After determining an appeal against the imposition of a Schedule 9 penalty, the VTW may order the VO whose notice is the subject of the appeal to reduce or remit the penalty.

• (2) After determining an appeal under regulation 18 against the imposition of a Part 2 penalty, the VTW may order the VO to remit the penalty.

Review of decisions

54

• (1) A valuation tribunal constituted as provided in paragraph (4) has the power, on written application by a party, to review or set aside by certificate under the hand of the presiding member—

• (a) any decision on any of the grounds mentioned in paragraph (5), and

• (b) the decision on an appeal against a completion notice on the additional grounds mentioned in paragraph (6).

• (2) Paragraph (1) does not apply where an appeal against the decision in question has been determined by the Upper Tribunal.

• (3) But an application under paragraph (1) may be dismissed if it is not made within the period of 28 days beginning on the day on which notice is given (whether in accordance with regulation 51(3) or regulation 55(3)) of the decision in question.

• (4) So far as is reasonably practicable, the valuation tribunal appointed to review a decision must consist of the same members as constituted the tribunal which took the decision.

• (5) The grounds referred to in paragraph (1)(a) are—

• (a) the decision was wrongly made as a result of clerical error;

• (b) a party did not appear and can show reasonable cause why they did not do so;

• (c) the decision is affected by a decision made by the High Court or the Upper Tribunal in respect of the hereditament which was the subject of the valuation tribunal’s decision;

• (d) there has been some procedural irregularity in the proceedings.

• (6) The grounds mentioned in paragraph (1)(b) are that new evidence, the existence of which could not have been ascertained by reasonably diligent inquiry or could not have been foreseen, has become available since the conclusion of the proceedings to which the decision relates.

• (7) If a valuation tribunal sets aside a decision under this regulation, it must revoke any order made in consequence of that decision and must order a re-hearing or redetermination before either the same or a different tribunal.

• (8) The clerk must as soon as reasonably practicable notify the parties to the appeal in writing of—

• (a) a determination that the valuation tribunal will not undertake a review under paragraph (1);

• (b) the determination of the valuation tribunal, having undertaken a review under paragraph (1), that it will not set aside the decision concerned;

• (c) the issue of any certificate under paragraph (1);

• (d) the revocation of any order under paragraph (7).

• (9) Where in relation to a decision about which an application under paragraph (1) is made, an appeal to the Upper Tribunal remains undetermined on the relevant day, the clerk must notify the Upper Tribunal as soon as reasonably practicable after the occurrence of the relevant event.

• (10) In paragraph (9)—

• “the relevant day” (“y diwrnod perthnasol”) means the day on which, as the case may be,— the application under paragraph (1) is made; an event referred to in any of sub-paragraphs (a) to (d) of paragraph (8) occurs;

• “the relevant event” (“y digwyddiad perthnasol”), in relation to a relevant day, means the event occurring on that day.

Records of decisions, etc

55

• (1) The clerk must make arrangements for each decision, each order made under regulations 52 and 53 and the effect of each certificate and revocation under regulation 54 to be recorded.

• (2) Records may be kept in any form, whether documentary or otherwise, and must contain the particulars specified in the Schedule to these Regulations.

• (3) A copy, in documentary form, of the relevant entry in the record must, as soon as reasonably practicable after the entry has been made, be sent (by post, fax or electronic communication) to each party to the appeal to which the entry relates.

• (4) Each record must be retained for the period of six years beginning on the day on which an entry was last made in it.

• (5) Any person may, at a reasonable time stated by or on behalf of the valuation tribunal concerned and without making payment, inspect records which are required to be made by paragraph (1).

• (6) If without reasonable excuse a person having custody of records intentionally obstructs a person in exercising the right conferred by paragraph (5) that person is liable on summary conviction to a fine not exceeding level 1 on the standard scale.

• (7) The member who presided at the hearing or determination of an appeal may authorise the correction of any clerical error in the record, and a copy of the corrected entry must be sent to the persons to whom a copy of the original entry was sent.

• (8) The production in any proceedings in any court of law of a document certified by the clerk to be a true copy of a record of that valuation tribunal is, unless the contrary is proved, sufficient evidence of the document and of the facts it records.

Appeals

56

• (1) An appeal lies to the Upper Tribunal in respect of a decision or order which is given or made by a valuation tribunal on—

• (a) an appeal under regulation 24;

• (b) an appeal against a completion notice;

• (c) an appeal under paragraph 5C of Schedule 9 to the Act.

• (2) An appeal does not lie to the Upper Tribunal in respect of a decision or order given or made by the VTW on appeal under regulation 18.

• (3) An appeal under paragraph (1) against a decision or order may be made by any party—

• (a) who appeared at the hearing or, if the appeal was disposed of by written representations, who made such representations, or

• (b) whose application for the review of the decision on the ground set out in regulation 54(5)(b), has been determined by the valuation tribunal as mentioned in regulation 54(8)(b).

• (4) An appeal under paragraph (1) may be dismissed if it is not made within 28 days of the date on which notice is given of the decision or order that is the subject matter of the appeal.

• (5) But where—

• (a) in relation to an application under paragraph (1) of regulation 54 (review of decisions) made within 28 days of the date on which notice was given of the decision which is the subject matter of the appeal, notice is given as mentioned in paragraph (8)(a) of that regulation, or

• (b) notice is given as mentioned in paragraph (8)(b) of that regulation,

the appeal may be dismissed if it is not made within 28 days of the service of the notice under paragraph (8)(a) or (b) of that regulation.

• (6) The Upper Tribunal may confirm, vary, set aside, revoke or remit the decision or order of the valuation tribunal, and may make any order the tribunal could have made.

• (7) The VO must act in accordance with any order made by the Upper Tribunal; and paragraph 9 of Schedule 11 to the Act applies subject to this requirement.

Arbitration

57

• (1) Where at any time before the beginning of a hearing or the consideration by a valuation tribunal of written representations it is agreed in writing between the persons who, if a dispute were to be the subject of an appeal to the tribunal, would be the parties to the appeal, the matter must be referred to arbitration.

• (2) In any arbitration under this regulation, the award may include any order which could have been made by a valuation tribunal in relation to the matter; and paragraph 9 of Schedule 11 to the Act applies to such an order as it applies to an order recorded under these Regulations.

Notification of further proceedings

58

• (1) Where a VO—

• (a) applies to a valuation tribunal under regulation 54 for the review of a decision in consequence of which an order requiring the alteration of a list was made, or

• (b) appeals to the Upper Tribunal under regulation 56 against a decision in consequence of which an order was made, or against an order,

the VO must, at the same time or as soon as reasonably practicable thereafter, notify the authority concerned of the application or appeal.

• (2) In paragraph (1), the authority concerned—

• (a) where the application or appeal relates to the alteration of a local list, is the relevant authority for whose area the list was compiled;

• (b) in any other case, is the Welsh Ministers.

• (3) Where a VO appeals to the Upper Tribunal as mentioned in paragraph (1)(b) or receives notice of an appeal instituted by another party the VO must, at the same time or as soon as reasonably practicable thereafter, notify the clerk to the relevant valuation tribunal of the appeal.

• (4) Where, in relation to a decision or order made on an appeal against a completion notice, an authority appeals to the Upper Tribunal under regulation 56 or receives notice of an appeal instituted by another party it must, at the same time, or as soon as reasonably practicable thereafter, notify the clerk to the relevant valuation tribunal of the appeal.

PART 6 — Miscellaneous and General

Service of notices

59

• (1) Without prejudice to section 233 of the Local Government Act 1972 and subject to paragraphs (2), (3) and (4), any notice to be provided, sent or given or served may be served—

• (a) by delivering it—

• (i) to the person (“X”) to whom it is to be provided, sent or given or on whom it is to be served, or

• (ii) to any other person authorised by X to act as X’s agent for the purpose;

• (b) by sending it to X or X’s agent by electronic communication;

• (c) by leaving it at or forwarding it by post to—

• (i) X’s usual or last-known place of business, or

• (ii) in the case of a company, its registered office, or

• (iii) the usual or last-known place of business or registered office of any other person authorised as mentioned in sub-paragraph (a)(ii);

• (d) by delivering it to some person on the premises to which it relates or, if there is no person on the premises to whom it can so be delivered, by fixing it to some conspicuous part of the premises;

• (e) without prejudice to the preceding provisions of this regulation, where a hereditament to which the notice relates is a place of business of the person to whom it is to be provided, sent or given or on whom it is to be served, by leaving it at, or forwarding it by post addressed to that person at, that place of business.

• (2) At the same time as a copy of a notice under any of the following provisions is provided, sent or given or served on a person’s agent, the notice must also be provided to X—

• (a) regulation 8(1);

• (b) regulation 10(1);

• (c) regulation 13;

• (d) regulation 14(2);

• (e) regulation 16;

• (f) regulation 20(b);

• (g) regulation 23(2).

• (3) Any notice to be served by a VO on a person who made a request under regulation 6(2) or a proposal using the VO’s electronic portal (as defined in regulation 3) may be served by notifying the person by electronic communication that a notice addressed to the person is posted on that electronic portal.

• (4) Any notice to be served by the VTW on a person who made an appeal using the VTW’s electronic portal may be served by notifying the person by electronic communication that a notice addressed to the person is posted on that electronic portal.

• (5) Any notice to be provided, sent or given or served on the owner or occupier of any premises may be addressed by the description of “owner” or “occupier” of the premises, without further name or description.

• (6) Except where these Regulations require a notice to be provided, sent, given or served using the VO’s electronic portal or in another manner agreed with the VO, any notice to be provided, sent or given to or served on a VO may be provided, sent, given or served by—

• (a) addressing the notice to the VO for the area in question, without further description, and

• (b) delivering it or sending it to the VO’s office by post or electronic communication.

• (7) In this regulation—

• (a) any reference to the VO’s electronic portal includes a reference to the online facility provided by the VO for use in connection with proposals for the alteration of a central list compiled on or after 1 April 2023;

• (b) any reference to a notice includes a reference to a proposal and any other document required or authorised to be served;

• (c) any reference to a requirement or authorisation is to a requirement or authorisation under these Regulations;

• (d) any notice sent by the means described in paragraph (1)(b) must be regarded as sent when it is received in a legible form.

Retention of records

60

• (1) Before altering an entry in a local list or the central list, the VO or where appropriate, the CVO must ensure that a record (which need not be in documentary form) is made of the entry.

• (2) A record made under paragraph (1) must be retained until the expiry of six years beginning on the day on which the next list is compiled.

Information to be supplied by relevant authorities

61

• (1) Information of the description set out in paragraph (2) is prescribed information for the purposes of paragraph 6(1A) of Schedule 9 to the Act.

• (2) In relation to any property that is mentioned in paragraph (3), the information is—

• (a) the address of the property;

• (b) the nature of the event by reason of which, in the opinion of the relevant authority, the local list is required to be altered;

• (c) the day from which, in the opinion of the relevant authority, the alteration applies;

• (d) if the property is shown in a local list, any reference number ascribed to it in that list.

• (3) For a relevant authority, the property referred to in paragraph (2), is any non-domestic property in that authority’s area—

• (a) which is, in the authority’s opinion, property which is or may become liable to a rate, and

• (b) for which—

• (i) there is no entry in the local list, or

• (ii) in the authority’s opinion any entry in that list requires to be altered.

• (4) The information required by this regulation must be supplied as soon as is reasonably practicable after it comes to the attention of the relevant authority.

Miscellaneous amendments

62

• (1) In the Non-Domestic Rating (Communications Hereditaments) (Valuation, Alteration of Lists and Appeals and Material Day) (Wales) Regulations 2008¹⁶—

• (a) in regulation 2, in the definition of “ALA Regulations”, for the “Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005” substitute “Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023”;

• (b) omit regulation 5.

• (2) In the Non-Domestic Rating (Payment of Interest) Regulations 1990¹⁷ after regulation 6(1) insert—

(1A) This regulation applies in Wales where a valuation officer— (a) within 28 days of the making by the valuation tribunal of a decision in consequence of which an order requiring the alteration of a list is made, makes an application under regulation 54(1) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023, or (b) appeals under regulation 51(1) of those Regulations against any such decision or order.

• (3) In respect of Wales, in regulation 3(7)(b)(i) of the Non-Domestic Rating (Material Day for List Alterations) Regulations 1992¹⁸, for “day on which the proposal was served on the valuation officer” substitute “date on which the VO received a confirmation under regulation 7 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 (as stated in an acknowledgement served by the VO under regulation 8(1) of those Regulations)”.

Revocation and transitional provision

63

• (1) The following Regulations are revoked—

• (a) the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005¹⁹;

• (b) the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) (Amendment) Regulations 2006²⁰.

• (2) Despite the coming into force of paragraph (1), the following must follow the procedure set out in the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 as they applied immediately before 1 April 2023—

• (a) any alteration of a central or local list compiled before 1 April 2023;

• (b) any provision made by regulations under section 58 of the Act (special provision for 1995 onwards) as to the chargeable amount as regards a hereditament for a relevant period, as defined in that section, ending before 1 April 2005.

• (3) In relation to any notice of appeal pursuant to regulation 19 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005, which relates to a completion day of 1 April 2023 or later, but which is served on the clerk before the date of coming into force of these Regulations the notice of appeal is treated as served, and any procedural step taken in respect of the appeal is be treated as taken, under these Regulations.

SCHEDULE — Contents of Records

• The appellant’s name and address

• The matter appealed against

• The date of the hearing or determination

• The names of the parties who appeared, if any

• The decision of the valuation tribunal and its date

• The reasons for the decision

• Any order made in consequence of the decision

• The date of that order

• Any certificate setting aside the decision

• Any revocation under regulation 54(7).

Signed

Rebecca Evans — Minister for Finance and Local Government, one of the Welsh Ministers — 22 March 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations, which apply in relation to Wales, revoke and replace the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 (“the 2005 Regulations”) and the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) (Amendment) Regulations 2006 (“the 2006 Regulations”) which amended them, subject to a transition provision for both local and central non-domestic rating lists compiled before 1 April 2023.

These Regulations are concerned with the alteration of local and central non-domestic rating lists, which are compiled under the Local Government Finance Act 1988 (“the Act”). They cover the alteration of non-domestic rating lists by valuation officers, proposals for such alterations from other persons and appeals to the Valuation Tribunal for Wales where there is disagreement about a proposal between the valuation officer and another person.

There are 6 Parts to these Regulations.

Part 1 contains definitions of terms used in the Regulations.

Part 2 sets out provisions which apply to the alteration of local lists.

Those provisions specify who may make a proposal to alter a local list, and on what grounds. Provision is also made prescribing what information must be included in a proposal, the process for checking information about a hereditament included in a proposal before that proposal may be submitted, and when, and how, a proposal may be submitted to a valuation officer. Proposals relating to a material change of circumstances are also subject to additional requirements which limit the number of proposals that may be submitted and the timing of their submission.

Valuation officers are required to acknowledge receipt of a proposal within 28 days of receiving it. However, they must refuse a proposal which does not include all the information required by these Regulations, though provision is made enabling a proposer to submit a further proposal.

The Regulations set out the procedure a valuation officer must follow on receipt of a complete proposal and specify what actions a valuation officer must take where a proposal is determined as being well-founded. Where a valuation officer determines that a proposal is not well-founded, or fails to make a determination, the Regulations set out the grounds on which a proposer may submit an appeal to the Valuation Tribunal for Wales. Provisions also prescribe the timeframe for submitting an appeal and the procedure to be followed.

Provision is also made enabling a proposer to send a notice to a valuation officer withdrawing a proposal, but in certain circumstances the written agreement of others may be required for the notice to be effective.

The Regulations further set out the circumstances in which agreement may be reached with a valuation officer to alter a local list after a proposal has been made, and the effect of that agreement. However, where a valuation officer determines that a proposal is not well-founded, that it has not been withdrawn, and that it has not been possible to agree an alteration to a local list, then the valuation officer must serve a decision notice on the persons specified by, and containing the information prescribed by, these Regulations as soon as reasonably practicable after the decision has been made.

Where a person knowingly, recklessly, or carelessly provides a valuation officer with information in a proposal, or in connection with a proposal that is false in a material particular, the valuation officer may impose a financial penalty on that person of £200. The Regulations prescribe the process to be followed in the imposition of that penalty, which if unpaid can be recovered as a civil debt. A person may, by notice, appeal to the Valuation Tribunal for Wales regarding the imposition of a financial penalty, in the manner required by, and in accordance with the timeframe prescribed by the Regulations.

Alterations made to a local list in accordance with these Regulations only apply to a local list compiled on or after 1 April 2023 and a local list must show the day from which the alteration is to take effect. Specific provision is made as to how this is to be applied in respect of advertising rights. Further, a valuation officer is required to provide notification of the alteration and its effect to the persons specified in the Regulations within the prescribed timeframe.

Part 3 makes provision about alterations of the Central Lists, applying Part 2, with modifications, to hereditaments shown on the central non-domestic rating lists.

Part 4 sets out the procedure for appeals against completion notices and the imposition of penalty notices.

Part 5 makes provisions for appeals in general and sets out the arrangements for appeals, including the exceptions to jurisdiction, withdrawal of an appeal and procedure for disposal by written representation and where parties have come to agreement.

These Regulations also provide for pre-hearing review. In respect of hearings, these Regulations make provisions for notices, representation, disqualification, conduct, appeal management powers and evidence.

An appeal may be decided by a majority and remitted where it fails to be disposed of by two members of a valuation tribunal. The decision may be reserved or given orally at the end of the hearing. Orders may be made requiring, among other things, a valuation officer to alter a list or remit a penalty.

Decisions may be reviewed on an application made within 28 days of the decision upon the basis that the decision was wrongly made, or that a party did not appear and can show reasonable cause why they did not do so or that the appeal is affected by a decision or appeal from the High Court or Upper Tribunal in relation to the hereditament which is the subject of the valuation tribunal’s decision. An application may also be made under certain circumstances where new evidence has become available since the conclusion of the proceedings. The Regulations place a duty on the tribunal clerk to make arrangements to record each decision, order, certificate and revocation and set out how records should be kept and for how long, to whom they should be sent, and for their production in court.

Provision is made for an appeal of a decision to the Upper Tribunal which may confirm, vary, set aside, revoke or remit the decision and may make any order the tribunal could have made. In certain circumstances the dispute may be referred to arbitration which may make an award which includes any order which could have been made by a valuation tribunal in relation to the dispute.

Part 6 makes miscellaneous and consequential provision which includes the giving or service of notices, the retention of records by valuation officers, and prescribes information to be supplied by relevant authorities for the purposes of paragraph 6(1A) of Schedule 9 to the Act.

Consequential amendments largely substitute these Regulations in definitions which specify the 2005 Regulations.

Provision is made for the revocation of the 2005 and 2006 Regulations with a transitional provision applying the 2005 Regulations to any alteration of a list compiled before 1 April 2023 or any provision made by regulations under section 58 of the Act (which makes special provision for 1995 onwards).

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from Local Government Finance Reform, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.

Footnotes

Editorial notes

Enwi, cymhwyso a chychwyn

Dehongli: cyffredinol

Dehongli Rhan 2

Amgylchiadau y caniateir i gynigion gael eu gwneud oddi tanynt

Gwirio gwybodaeth am hereditament

Cais am wybodaeth a gedwir gan yr SP

Cadarnhau bod gwybodaeth yn gywir

Cydnabod bod cadarnhad wedi dod i law

Cwblhau gwiriad

Hysbysu bod gwiriad wedi ei gwblhau

Cynigion: cyffredinol

Cynigion a wneir ar y sail yn rheoliad 4(1)(b)

Cydnabyddiaeth yr SP o gynigion

Cynigion anghyflawn

Y weithdrefn ar ôl i gynnig gael ei wneud

Gosod cosb Rhan 2

Talu cosb Rhan 2

Apelio yn erbyn gosod cosb Rhan 2

Yr effaith ar yr amserlen ar gyfer penderfynu ar gynnig

Cynigion y mae’r SP yn cytuno arnynt

Tynnu cynigion yn ôl

Newidiadau y cytunir arnynt yn dilyn cynigion

Anghytuno ynghylch newid arfaethedig

Gwneud apêl i TPC

Yr amser ar gyfer gwneud apêl i TPC

Hysbysiad apêl

Yr amser y bydd y newid yn cael effaith: rhestrau 2023 a rhestrau dilynol

Hawliau hysbysebu

Y dyddiad cael effaith sydd i’w ddangos yn y rhestr

Hysbysu am newid

Hereditamentau perthnasol

Apelau yn erbyn hysbysiadau cwblhau neu yn erbyn gosod cosbau Atodlen 9

Dehongli

Awdurdodaeth: eithriadau

Trefniadau ar gyfer apelau

Tynnu’n ôl

Gwaredu drwy sylwadau ysgrifenedig

Gwaredu heb wrandawiad—pan fo’r partïon wedi dod i gytundeb

Adolygiad cyn gwrandawiad

Hysbysiad gwrandawiad

Anghymhwyso rhag cymryd rhan

Cynrychioli yn y gwrandawiad

Cynnal y gwrandawiad

Pwerau rheoli apêl

Gweithdrefn ar gyfer gwneud cais am gyfarwyddydau a rhoi cyfarwyddydau

Methu â chydymffurfio â Rheoliadau, etc

Dileu achos

Tystiolaeth a Chyflwyniadau

Tystiolaeth o restrau a dogfennau eraill

Derbyn tystiolaeth newydd

Penderfyniadau

Gorchmynion

Lleihau cosb neu ei dileu

Adolygu penderfyniadau

Cofnodion o benderfyniadau, etc

Apelau

Cymrodeddu

Hysbysu am achosion pellach

Cyflwyno hysbysiadau

Cadw cofnodion

Gwybodaeth sydd i’w darparu gan awdurdodau perthnasol

Diwygiadau amrywiol

Dirymu a darpariaeth drosiannol