Section 138 Judicial review.
England and Wales
The matters mentioned in subsection (2) below shall not be questioned except by an application for judicial review.
The matters are—
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a levy issued under regulations under section 74 above,
a special levy issued under regulations under section 75 above F2(subject to subsection (4)),
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the specification of a non-domestic rating multiplier under paragraph 2 of Schedule 7 below,
the specification of a non-domestic rating multiplier under paragraph 7 of Schedule 7 below, and
the setting by a special authority of F3any multiplier under Schedule 7 below, whether originally or by way of substitute.
If on an application for judicial review the court decides to grant relief in respect of any of the matters mentioned in subsection (2)(e) or (f) or (h) to (j) above, it shall quash the levy, special levy, specification or setting (as the case may be).
Subsection (1) does not affect appeals made by virtue of provision made in regulations under section 75(7A)
Annotations
Textual amendments
- F1
S. 138(2)(a)-(d)(g) repealed (6.3.1992) by 1992 c. 14, s. 117, Sch. 13 para. 76(1), Sch.14 (with s. 118(1)(2)(4))
- F2
Words in s. 138(2)(f) inserted (21.5.2016) by Environment (Wales) Act 2016 (anaw 3), ss. 84(3)(a), 88(2)(e)
- F3
Words in s. 138(2)(j) substituted (in respect of financial years beginning on or after 1.4.2026) by Non-Domestic Rating (Multipliers and Private Schools) Act 2025 (c. 12), ss. 4(2), 6(1)
- F4
S. 138(3) substituted (6.3.1992) by 1992 c.14, s. 117(1), Sch. 13 para. 76(2) (with s. 118(1)(2)(4))
- F5
S. 138(4) inserted (21.5.2016) by Environment (Wales) Act 2016 (anaw 3), ss. 84(3)(b), 88(2)(e)