Local Government Finance (Wales) Act 2024

(A1) This section applies in respect of powers to make an order or regulations under this Act except where section 143A applies.

;

• (b) in subsection (2), for “, the Treasury or the Welsh Ministers” substitute “or the Treasury”;

• (c) in subsection (3)—

• (i) for “(3C)” substitute “(3D)”;

• (ii) omit the words from “or, in” to the end;

• (d) omit subsection (3C);

• (e) in subsection (3E), for paragraphs (a) and (b) substitute “a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;

• (f) in subsection (3F), for paragraphs (a) and (b) substitute “subject to annulment in pursuance of a resolution of either House of Parliament.”;

• (g) omit subsection (3G);

• (h) in subsection (4ZA), for paragraphs (a) and (b) substitute “a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.”;

• (i) in subsection (7A), for paragraphs (a) and (b) substitute “unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;

• (j) in subsection (7C), for paragraphs (a) and (b) substitute “unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;

• (k) in subsection (7E), for paragraphs (a) and (b) substitute “unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;

• (l) in subsection (9), omit “or 5(13A)”;

• (m) omit subsections (9AZA) and (9AB).

• (6) In Schedule 7A, in paragraph 12, for “section 143(1) and (2) above” substitute “sections 143 (1) and (2) and 143A(2)(b) and (3)”.

• (7) In Schedule 11, in paragraph 16—

• (a) in sub-paragraph (1), for “section 143(1) above” substitute “sections 143(1) and 143A(2)(b)”;

• (b) in sub-paragraph (2), for “section 143(2) above” substitute “sections 143(2) and 143A(3)”.

Environment (Wales) Act 2016 (anaw 3)

20

• (1) The Environment (Wales) Act 2016 is amended as follows.

• (2) Omit section 84(4)(a).

Local Government and Elections (Wales) Act 2021 (asc 1)

21

• (1) The Local Government and Elections Wales Act 2021 is amended as follows.

• (2) Omit section 151(10).

• (3) Omit section 152(3).

Overview of Part 2

Local rating lists

Central rating lists

Power to amend revaluation year

Powers to confer, vary and withdraw reliefs

Unoccupied hereditaments: charitable rate relief

Completion notices for new buildings

Discretionary relief: time limit

Powers to confer, vary and withdraw exemption

Calculation of non-domestic rating multipliers

Information to be provided to valuation officer

Artificial non-domestic rating avoidance arrangements

Orders and regulations under the Local Government Finance Act 1988

Minor and consequential amendments relating to Part 1

Overview of Part 2

Calculation of tax for different valuation bands

Discounts

Procedure for the compilation of valuation lists

Interpretation

Consequential and transitional provision

Coming into force

Short title

Local Government Finance Act 1988 (c. 41)

Local Government (Wales) Act 1994 (c. 19)

Business Rate Supplements Act 2009 (c. 7)

Growth and Infrastructure Act 2013 (c. 27)

Non-Domestic Rating (Lists) Act 2021 (c. 8)

Local Government and Rating Act 1997 (c. 29)

Non-Domestic Rating Act 2023 (c. 53)

Local Government Finance Act 1988 (c. 41)

Local Government Finance Act 1988 (c. 41)

Local Government Finance Act 1988 (c. 41)

Local Government and Housing Act 1989 (c. 42)

Local Government Act 2003 (c. 26)

Local Government and Elections (Wales) Act 2021 (asc 1)

Non-Domestic Rating Act 2023 (c. 53)

Local Government Finance Act 1988 (c. 41)

Local Government Finance Act 1988 (c. 41)

Environment (Wales) Act 2016 (anaw 3)

Local Government and Elections (Wales) Act 2021 (asc 1)

Editorial notes

[^key-2a987f681634ed129fa39dfcfc3e0658]: S. 21 in force at 17.9.2024, see s. 23(1)

[^key-3bf7a1f02e6ada85f519f92d425920d6]: Sch. para. 13(3)(b) in force at 17.9.2024, see s. 23(1)

[^key-3c4f1f35e9e57010d97214c94c2a22bb]: Sch. para. 15 not in force at Royal Assent, see s. 23(7)

[^key-6bc6971396445b15f3a5bd432824e096]: Sch. para. 16 not in force at Royal Assent, see s. 23(7)

[^key-735f4a50680c1cd41a9aa21af6d58e2e]: S. 16 in force at 17.9.2024, see s. 23(1)

[^key-a5e58abc2c3fbd0f602b69e8d2a8879e]: S. 23 in force at 17.9.2024, see s. 23(1)

[^key-a82844c49214a41dee0c6fa7a83e009c]: S. 12 not in force at Royal Assent, see s. 23(7)

[^key-ace201aaded51ea24692690c4033a12e]: S. 18(2)(c)(5) in force at 17.9.2024 for specified purposes, see s. 23(5)(6)

[^key-c22fd487750cb14b1db429279ad6eda8]: S. 24 in force at 17.9.2024, see s. 23(1)

[^key-c6e8206ba7f0d0ec90ea2c24e2ca1b9e]: S. 19 not in force at Royal Assent, see s. 23(7)

[^key-ca6930e8798a23d1dd30784d0c3ce1fd]: S. 15 in force at 17.9.2024 for specified purposes, see s. 23(1)

[^key-cead47238afbccb4f50da9b6da68facc]: Sch. para. 17 not in force at Royal Assent, see s. 23(7)

[^key-e3951060bf421951a42eac9ed7ba3161]: S. 1 in force at 17.9.2024, see s. 23(1)

[^key-f19c5fb258a5b40c29fda24933bed468]: S. 22 in force at 17.9.2024, see s. 23(1)

[^key-f9df8116ad439311337fb957ce94be48]: Sch. para. 14 not in force at Royal Assent, see s. 23(7)

[^key-7f7d472b1231dde9ec73c284a6bf9158]: S. 2 in force at 16.11.2024, see s. 23(2)(a)

[^key-35691cd9d9ccf530bab94761bbce2213]: S. 3 in force at 16.11.2024, see s. 23(2)(a)

[^key-db5061ca832a171d393c93f41d8e859a]: S. 4 in force at 16.11.2024, see s. 23(2)(a)

[^key-42190fd51ab2496a3188355e197d04ad]: S. 5 in force at 16.11.2024, see s. 23(2)(b)

[^key-5d25dd03abc7a4a9d1c7fa7ee0dd8b79]: S. 7 in force at 16.11.2024, see s. 23(2)(c)

[^key-274fb571b430d29a8e42a81e7af5a154]: S. 8 in force at 16.11.2024, see s. 23(2)(d)

[^key-a7b508555fb58dc3c6b2800f21af338c]: S. 9 in force at 16.11.2024, see s. 23(2)(e)

[^key-008b485f47bf665f600ef26893088303]: S. 13 in force at 16.11.2024, see s. 23(2)(f)

[^key-6bf26e7f6861c9c279a09183bdaec111]: S. 14 in force at 16.11.2024, see s. 23(2)(g)

[^key-8442ac1445492d5d88ed467ea790dd75]: Sch. para. 1 in force at 16.11.2024, see s. 23(2)(a)

[^key-f11b1fb64419cc130aa4b47a309e8b3c]: Sch. para. 8 in force at 16.11.2024, see s. 23(2)(e)

[^key-4fa7a6109d434e0fbf4c3fe679aa635b]: Sch. para. 18 in force at 16.11.2024, see s. 23(2)(f)

[^key-b759fe4b0ab84d094859ddc4c9d884d9]: Sch. para. 19 in force at 16.11.2024, see s. 23(2)(g)

[^key-9998f717090dd3a4eeb8ca01b0ec9aea]: S. 17 in force at 16.11.2024, see s. 23(2)(h)

[^key-d2b2331ad3d35e82f27ed63b097fde35]: S. 20 in force at 16.11.2024, see s. 23(2)(i)

[^key-63ff4dd965d713700f2014c66708397f]: Sch. para. 2 in force at 16.11.2024, see s. 23(2)(a)

[^key-75f890ad41ec3b3a9b07c6a7077ebd64]: Sch. para. 3 in force at 16.11.2024, see s. 23(2)(a)

[^key-ecf2cd3ff5d544ef34667ec537f8026a]: Sch. para. 4 in force at 16.11.2024, see s. 23(2)(a)

[^key-cce39130a7825274276ad9123396e236]: Sch. para. 5 in force at 16.11.2024, see s. 23(2)(a)

[^key-aa86a21ef71ac99484100d8da93557fe]: Sch. para. 6 in force at 16.11.2024, see s. 23(2)(d)

[^key-3242d6bbd086eb4ad1525fad18d5b854]: Sch. para. 7 in force at 16.11.2024, see s. 23(2)(d)

[^key-b43cbdd1ec17e5502e3df5236bbe7be7]: Sch. para. 21 in force at 16.11.2024, see s. 23(2)(g)

[^key-f6f1b0f0a723d235a0871fdc31524b69]: Sch. para. 20 in force at 16.11.2024, see s. 23(2)(g)

[^key-9e574cc4883c43ae2da33a669208710d]: S. 15 in force at 16.11.2024 for specified purposes, see s. 23(2)(a)(d)-(g)

[^key-1bf8c6c3a8a3f36c336a99a1b541dcfc]: S. 6 in force at 1.4.2025, see s. 23(3)(b)

[^key-430e4f31a8fbc4144656e084b7012480]: S. 10 in force at 1.4.2025, see s. 23(3)(a)

[^key-a168be21647adc41b6679f2d9d0012a5]: S. 11 in force at 1.4.2025, see s. 23(3)(a)

[^key-b623ec4546615e632b056dd19b82f50d]: Sch. para. 9 in force at 1.4.2025, see s. 23(3)(a)

[^key-14e870a39a881f772118701a43ce3791]: Sch. para. 12 in force at 1.4.2025, see s. 23(3)(a)

[^key-fe3ec23ece3b8d74087af8bc59ec03e5]: Sch. para. 10 in force at 1.4.2025, see s. 23(3)(a)

[^key-f7ce6cea9ca8f278a8793619298c937a]: Sch. para. 11 in force at 1.4.2025, see s. 23(3)(a)

[^key-e0da53ed7ebbea42e4eb15259c1fb222]: S. 15 in force at 1.4.2025 for specified purposes, see s. 23(3)(a)

[^key-83929f2e6f1db733282b211a6d069b5d]: S. 16(8) omitted (10.9.2025) by virtue of Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 62

[^key-a3ec20180ee86bb20f8a7108d3c01aa3]: S. 16(9) renumbered as s. 16(8) (10.9.2025) by Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3), s. 9(2)(d), Sch. 1 para. 62

[^key-dd38712439af9212fe582216ef324953]: S. 18(1)(2)(a)(b)(3)(4)(6)-(11) in force at 1.4.2026 by W.S.I. 2026/14, art. 2

[^key-b748af86b0e951daa471b04874b0e05b]: S. 18(2)(c)(5) in force at 1.4.2026 in so far as not already in force by W.S.I. 2026/14, art. 2

Local rating lists

Calculation of tax for different valuation bands

Reduced amounts

Procedure for the compilation of valuation lists

Interpretation

Consequential and transitional provision

Coming into force

Short title

Local Government Finance Act 1988 (c. 41)

Local Government (Wales) Act 1994 (c. 19)

Business Rate Supplements Act 2009 (c. 7)

Growth and Infrastructure Act 2013 (c. 27)

Non-Domestic Rating (Lists) Act 2021 (c. 8)

Local Government and Rating Act 1997 (c. 29)

Non-Domestic Rating Act 2023 (c. 53)

Local Government Finance Act 1988 (c. 41)

Local Government Act 2003 (c. 26)

Local Government Finance Act 1988 (c. 41)

Local Government and Housing Act 1989 (c. 42)

Local Government Act 2003 (c. 26)

Local Government and Elections (Wales) Act 2021 (asc 1)

Non-Domestic Rating Act 2023 (c. 53)

Local Government Finance Act 1988 (c. 41)

Local Government Finance Act 1988 (c. 41)

Environment (Wales) Act 2016 (anaw 3)

Local Government and Elections (Wales) Act 2021 (asc 1)

Calculation of tax for different valuation bands

Reduced amounts

Procedure for the compilation of valuation lists

Interpretation

Consequential and transitional provision

Coming into force

Short title

Local Government Finance Act 1988 (c. 41)

Local Government (Wales) Act 1994 (c. 19)

Business Rate Supplements Act 2009 (c. 7)

Growth and Infrastructure Act 2013 (c. 27)

Non-Domestic Rating (Lists) Act 2021 (c. 8)

Local Government and Rating Act 1997 (c. 29)

Non-Domestic Rating Act 2023 (c. 53)

Local Government Finance Act 1988 (c. 41)

Local Government Act 2003 (c. 26)

Local Government Finance Act 1988 (c. 41)

Local Government and Housing Act 1989 (c. 42)

Local Government Act 2003 (c. 26)

Local Government and Elections (Wales) Act 2021 (asc 1)

Non-Domestic Rating Act 2023 (c. 53)

Local Government Finance Act 1988 (c. 41)

Local Government Finance Act 1988 (c. 41)

Environment (Wales) Act 2016 (anaw 3)

Local Government and Elections (Wales) Act 2021 (asc 1)