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Rating And Valuation, Wales

Made 19 February 2025

Coming into force 21 February 2025

The Welsh Ministers make these Regulations in exercise of the power conferred on them by paragraph 5(13A) of Schedule 7 to the Local Government Finance Act 1988f1.

In accordance with paragraph 5(13C) of Schedule 7 to that Act, a draft of this instrument has been laid before, and approved by resolution of, Senedd Cymruf2.

Annotations

Footnotes

f1

1988 c. 41. Paragraph 5(13A) of Schedule 7 was inserted by section 154(2)(f) of the Local Government and Elections (Wales) Act 2021 (asc 1) and subsequently amended by paragraph 64(14) of the Schedule to the Non-Domestic Rating Act 2023 (c. 53) (“the 2023 Act”). Paragraph 5(13A) will be repealed by paragraph 9(5) of the Schedule to the Local Government Finance (Wales) Act 2024 (asc 6) (“the 2024 Act”) and re-enacted in Part A2 of Schedule 7 to the Local Government Finance Act 1988 (“the 1988 Act”) by section 10 of the 2024 Act, on 1 April 2025 (see section 23(3)(a) of the 2024 Act).

f2

Paragraph 5(13C) of Schedule 7 was substituted by section 15(3)(d) of the 2023 Act. This paragraph will be repealed by paragraph 9(5) of the Schedule to the 2024 Act and re-enacted in section 143A(5)(m) of the 1988 Act by section 14 of the 2024 Act, which will take effect on 1 April 2025 when Part A2 of Schedule 7 to the 1988 Act will come into force (see section 23(2)(g) and (3)(a) of the 2024 Act).