Explanatory note

These Regulations amend the Valuation Tribunal for Wales Regulations 2010 (“the 2010 Regulations”) that establish the Valuation Tribunal for Wales (“the Tribunal”) and make provision for its membership, administration and procedures.

The amendments take account of the introduction of local council tax reduction schemes made by billing authorities in accordance with the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013 (“the 2013 Regulations”) or that apply in default by virtue of paragraph 6(1)(e) of Schedule 1B to the Local Government Finance Act 1992 (“the 1992 Act”).

Under section 16 of the 1992 Act, a person may appeal to the Tribunal if that person is aggrieved by a decision made by a billing authority about the amount of council tax that is payable and the 2010 Regulations enable the Tribunal to deal with appeals relating to council tax reduction schemes.

Regulation 2 of these Regulations amends the 2010 Regulations to reflect the replacement of the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2012 with the 2013 Regulations.

Regulation 2 of these Regulations also amends the time limits in the 2010 Regulations so that decisions which affect a person’s entitlement to a reduction under a council tax reduction scheme which is in place on 1 April 2013 or the amount of any reduction under such a scheme will be dismissed unless the notice served under section 16(4) of the 1992 Act is served in accordance with the applicable time limits under the 2013 Regulations or the relevant scheme that applies in default by virtue of paragraph 6(1)(e) of the 1992 Act.

Regulation 4 is a savings provision which provides that the amendments made by regulation 2 do not have effect in relation to any appeals made to the Tribunal in relation to any applications made or reductions awarded under the provisions of a scheme made under the 2013 Regulations or a scheme which applies in default on 1 April 2013.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. 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 these Regulations.