# Local Government Finance (Wales) Act 2024, Section 2: Local rating lists

Extent: E+W

(1) The 1988 Act is amended as follows.
(2) In section 41—
(a) in subsection (1), after “billing authority” insert “in England”;
(b) in subsection (2), omit “, subject to subsection (2A)”;
(c) in subsection (2A), for “In the case of a billing authority in England” substitute “But”;
(d) omit subsection (9);
(e) in the heading, after “lists” insert “: England”.
(3) After section 41, insert—
“Local rating lists: Wales
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.”

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Source: https://www.legislation.gov.uk/asc/2024/6/section/2 (the official version)
Page: https://openlegislation.uk/local-government-finance-wales-act-2024/section-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.