{
  "url": "https://openlegislation.uk/local-government-finance-act-1988/section-41ZA",
  "json_url": "https://openlegislation.uk/local-government-finance-act-1988/section-41ZA.json",
  "legislation": "ukpga/1988/41",
  "legislation_title": "Local Government Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/local-government-finance-act-1988",
  "path": "section/41ZA",
  "kind": "section",
  "number": "41ZA",
  "heading": "Local rating lists: Wales",
  "text": "(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.\n(2) A list must be compiled on 1 April in each revaluation year.\n(3) Revaluation years are 2026 and every third year afterwards.\n(4) A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.\n(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.\n(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).\n(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.\n(8) As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.\n(9) The authority must keep a copy of the list electronically.\n(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.\n(11) A list is within this subsection if it was—\n(a) compiled under this section, or\n(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.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 41ZA inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 2(3), 23(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/41/section/41ZA",
    "retrieved_at": "2026-10-29T09:47:47.629286+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}