{
  "url": "https://openlegislation.uk/rating-lists-valuation-date-wales-order-2023/note",
  "json_url": "https://openlegislation.uk/rating-lists-valuation-date-wales-order-2023/note.json",
  "legislation": "wsi/2023/1010",
  "legislation_title": "The Rating Lists (Valuation Date) (Wales) Order 2023",
  "legislation_url": "https://openlegislation.uk/rating-lists-valuation-date-wales-order-2023",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nParagraph 2(3)(b) of Schedule 6 to the Local Government Finance Act 1988 provides that when compiling a non-domestic rating list, the rateable value of a non-domestic hereditament is to be determined by reference to the day on which the list must be compiled or on a day preceding that day specified by order. This Order specifies the day by reference to which the rateable value of a non-domestic hereditament is to be determined for the purposes of the local and central non-domestic rating lists compiled after this Order comes into force.\nArticle 2 of this Order specifies 1 April 2024 as that day.\nArticle 3 revokes the Rating Lists (Valuation Date) (Wales) Order 2020 (S.I. 2020/1378 (W. 305)), which specified the day on which hereditaments were to be valued for the purposes of the lists compiled on 1 April 2023.\nThe Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2023/1010/note",
    "retrieved_at": "2026-10-28T23:03:10.031464+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."
}