Explanatory note

This Order makes provision, consequential on the Local Government Act 1972, in respect of a number of rating matters, namely—

the calculation of rateable values for various public utilities;

the termination of any existing resolution concerning the rating of unoccupied property; but with continuity therewith of any similar resolution of the new district council effective from 1st April 1974;

the termination of existing resolutions for rating owners and allowing discounts;

the reorganisation of valuation lists so as to accord with the new districts;

the continuity into the new districts of proposals for alteration of valuation lists;

the collection and recovery by the new district councils of arrears of rates outstanding on 31st March 1974.

The Order also contains a provision concerning expenses of community councils in Wales in the first year of reorganised local government.