The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023

• “the relevant day” (“y diwrnod perthnasol”) means the day on which, as the case may be,— the application under paragraph (1) is made; an event referred to in any of sub-paragraphs (a) to (d) of paragraph (8) occurs;

• “the relevant event” (“y digwyddiad perthnasol”), in relation to a relevant day, means the event occurring on that day.

Records of decisions, etc

55

• (1) The clerk must make arrangements for each decision, each order made under regulations 52 and 53 and the effect of each certificate and revocation under regulation 54 to be recorded.

• (2) Records may be kept in any form, whether documentary or otherwise, and must contain the particulars specified in the Schedule to these Regulations.

• (3) A copy, in documentary form, of the relevant entry in the record must, as soon as reasonably practicable after the entry has been made, be sent (by post, fax or electronic communication) to each party to the appeal to which the entry relates.

• (4) Each record must be retained for the period of six years beginning on the day on which an entry was last made in it.

• (5) Any person may, at a reasonable time stated by or on behalf of the valuation tribunal concerned and without making payment, inspect records which are required to be made by paragraph (1).

• (6) If without reasonable excuse a person having custody of records intentionally obstructs a person in exercising the right conferred by paragraph (5) that person is liable on summary conviction to a fine not exceeding level 1 on the standard scale.

• (7) The member who presided at the hearing or determination of an appeal may authorise the correction of any clerical error in the record, and a copy of the corrected entry must be sent to the persons to whom a copy of the original entry was sent.

• (8) The production in any proceedings in any court of law of a document certified by the clerk to be a true copy of a record of that valuation tribunal is, unless the contrary is proved, sufficient evidence of the document and of the facts it records.

Appeals

56

• (1) An appeal lies to the Upper Tribunal in respect of a decision or order which is given or made by a valuation tribunal on—

• (a) an appeal under regulation 24;

• (b) an appeal against a completion notice;

• (c) an appeal under paragraph 5C of Schedule 9 to the Act.

• (2) An appeal does not lie to the Upper Tribunal in respect of a decision or order given or made by the VTW on appeal under regulation 18.

• (3) An appeal under paragraph (1) against a decision or order may be made by any party—

• (a) who appeared at the hearing or, if the appeal was disposed of by written representations, who made such representations, or

• (b) whose application for the review of the decision on the ground set out in regulation 54(5)(b), has been determined by the valuation tribunal as mentioned in regulation 54(8)(b).

• (4) An appeal under paragraph (1) may be dismissed if it is not made within 28 days of the date on which notice is given of the decision or order that is the subject matter of the appeal.

• (5) But where—

• (a) in relation to an application under paragraph (1) of regulation 54 (review of decisions) made within 28 days of the date on which notice was given of the decision which is the subject matter of the appeal, notice is given as mentioned in paragraph (8)(a) of that regulation, or

• (b) notice is given as mentioned in paragraph (8)(b) of that regulation,

the appeal may be dismissed if it is not made within 28 days of the service of the notice under paragraph (8)(a) or (b) of that regulation.

• (6) The Upper Tribunal may confirm, vary, set aside, revoke or remit the decision or order of the valuation tribunal, and may make any order the tribunal could have made.

• (7) The VO must act in accordance with any order made by the Upper Tribunal; and paragraph 9 of Schedule 11 to the Act applies subject to this requirement.

Arbitration

57

• (1) Where at any time before the beginning of a hearing or the consideration by a valuation tribunal of written representations it is agreed in writing between the persons who, if a dispute were to be the subject of an appeal to the tribunal, would be the parties to the appeal, the matter must be referred to arbitration.

• (2) In any arbitration under this regulation, the award may include any order which could have been made by a valuation tribunal in relation to the matter; and paragraph 9 of Schedule 11 to the Act applies to such an order as it applies to an order recorded under these Regulations.

Notification of further proceedings

58

• (1) Where a VO—

• (a) applies to a valuation tribunal under regulation 54 for the review of a decision in consequence of which an order requiring the alteration of a list was made, or

• (b) appeals to the Upper Tribunal under regulation 56 against a decision in consequence of which an order was made, or against an order,

the VO must, at the same time or as soon as reasonably practicable thereafter, notify the authority concerned of the application or appeal.

• (2) In paragraph (1), the authority concerned—

• (a) where the application or appeal relates to the alteration of a local list, is the relevant authority for whose area the list was compiled;

• (b) in any other case, is the Welsh Ministers.

• (3) Where a VO appeals to the Upper Tribunal as mentioned in paragraph (1)(b) or receives notice of an appeal instituted by another party the VO must, at the same time or as soon as reasonably practicable thereafter, notify the clerk to the relevant valuation tribunal of the appeal.

• (4) Where, in relation to a decision or order made on an appeal against a completion notice, an authority appeals to the Upper Tribunal under regulation 56 or receives notice of an appeal instituted by another party it must, at the same time, or as soon as reasonably practicable thereafter, notify the clerk to the relevant valuation tribunal of the appeal.

PART 6 — Miscellaneous and General

Service of notices

59

• (1) Without prejudice to section 233 of the Local Government Act 1972 and subject to paragraphs (2), (3) and (4), any notice to be provided, sent or given or served may be served—

• (a) by delivering it—

• (i) to the person (“X”) to whom it is to be provided, sent or given or on whom it is to be served, or

• (ii) to any other person authorised by X to act as X’s agent for the purpose;

• (b) by sending it to X or X’s agent by electronic communication;

• (c) by leaving it at or forwarding it by post to—

• (i) X’s usual or last-known place of business, or

• (ii) in the case of a company, its registered office, or

• (iii) the usual or last-known place of business or registered office of any other person authorised as mentioned in sub-paragraph (a)(ii);

• (d) by delivering it to some person on the premises to which it relates or, if there is no person on the premises to whom it can so be delivered, by fixing it to some conspicuous part of the premises;

• (e) without prejudice to the preceding provisions of this regulation, where a hereditament to which the notice relates is a place of business of the person to whom it is to be provided, sent or given or on whom it is to be served, by leaving it at, or forwarding it by post addressed to that person at, that place of business.

• (2) At the same time as a copy of a notice under any of the following provisions is provided, sent or given or served on a person’s agent, the notice must also be provided to X—

• (a) regulation 8(1);

• (b) regulation 10(1);

• (c) regulation 13;

• (d) regulation 14(2);

• (e) regulation 16;

• (f) regulation 20(b);

• (g) regulation 23(2).

• (3) Any notice to be served by a VO on a person who made a request under regulation 6(2) or a proposal using the VO’s electronic portal (as defined in regulation 3) may be served by notifying the person by electronic communication that a notice addressed to the person is posted on that electronic portal.

• (4) Any notice to be served by the VTW on a person who made an appeal using the VTW’s electronic portal may be served by notifying the person by electronic communication that a notice addressed to the person is posted on that electronic portal.

• (5) Any notice to be provided, sent or given or served on the owner or occupier of any premises may be addressed by the description of “owner” or “occupier” of the premises, without further name or description.

• (6) Except where these Regulations require a notice to be provided, sent, given or served using the VO’s electronic portal or in another manner agreed with the VO, any notice to be provided, sent or given to or served on a VO may be provided, sent, given or served by—

• (a) addressing the notice to the VO for the area in question, without further description, and

• (b) delivering it or sending it to the VO’s office by post or electronic communication.

• (7) In this regulation—

• (a) any reference to the VO’s electronic portal includes a reference to the online facility provided by the VO for use in connection with proposals for the alteration of a central list compiled on or after 1 April 2023;

• (b) any reference to a notice includes a reference to a proposal and any other document required or authorised to be served;

• (c) any reference to a requirement or authorisation is to a requirement or authorisation under these Regulations;

• (d) any notice sent by the means described in paragraph (1)(b) must be regarded as sent when it is received in a legible form.

Retention of records

60

• (1) Before altering an entry in a local list or the central list, the VO or where appropriate, the CVO must ensure that a record (which need not be in documentary form) is made of the entry.

• (2) A record made under paragraph (1) must be retained until the expiry of six years beginning on the day on which the next list is compiled.

Information to be supplied by relevant authorities

61

• (1) Information of the description set out in paragraph (2) is prescribed information for the purposes of paragraph 6(1A) of Schedule 9 to the Act.

• (2) In relation to any property that is mentioned in paragraph (3), the information is—

• (a) the address of the property;

• (b) the nature of the event by reason of which, in the opinion of the relevant authority, the local list is required to be altered;

• (c) the day from which, in the opinion of the relevant authority, the alteration applies;

• (d) if the property is shown in a local list, any reference number ascribed to it in that list.

• (3) For a relevant authority, the property referred to in paragraph (2), is any non-domestic property in that authority’s area—

• (a) which is, in the authority’s opinion, property which is or may become liable to a rate, and

• (b) for which—

• (i) there is no entry in the local list, or

• (ii) in the authority’s opinion any entry in that list requires to be altered.

• (4) The information required by this regulation must be supplied as soon as is reasonably practicable after it comes to the attention of the relevant authority.

Miscellaneous amendments

62

• (1) In the Non-Domestic Rating (Communications Hereditaments) (Valuation, Alteration of Lists and Appeals and Material Day) (Wales) Regulations 2008[^f00017]—

• (a) in regulation 2, in the definition of “ALA Regulations”, for the “Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005” substitute “Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023”;

• (b) omit regulation 5.

• (2) In the Non-Domestic Rating (Payment of Interest) Regulations 1990[^f00018] after regulation 6(1) insert—

(1A) This regulation applies in Wales where a valuation officer— (a) within 28 days of the making by the valuation tribunal of a decision in consequence of which an order requiring the alteration of a list is made, makes an application under regulation 54(1) of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023, or (b) appeals under regulation 51(1) of those Regulations against any such decision or order.

• (3) In respect of Wales, in regulation 3(7)(b)(i) of the Non-Domestic Rating (Material Day for List Alterations) Regulations 1992[^f00019], for “day on which the proposal was served on the valuation officer” substitute “date on which the VO received a confirmation under regulation 7 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 (as stated in an acknowledgement served by the VO under regulation 8(1) of those Regulations)”.

Revocation and transitional provision

63

• (1) The following Regulations are revoked—

• (a) the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005[^f00020];

• (b) the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) (Amendment) Regulations 2006[^f00021].

• (2) Despite the coming into force of paragraph (1), the following must follow the procedure set out in the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 as they applied immediately before 1 April 2023—

• (a) any alteration of a central or local list compiled before 1 April 2023;

• (b) any provision made by regulations under section 58 of the Act (special provision for 1995 onwards) as to the chargeable amount as regards a hereditament for a relevant period, as defined in that section, ending before 1 April 2005.

• (3) In relation to any notice of appeal pursuant to regulation 19 of the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005, which relates to a completion day of 1 April 2023 or later, but which is served on the clerk before the date of coming into force of these Regulations the notice of appeal is treated as served, and any procedural step taken in respect of the appeal is be treated as taken, under these Regulations.

SCHEDULE — Contents of Records

• The appellant’s name and address

• The matter appealed against

• The date of the hearing or determination

• The names of the parties who appeared, if any

• The decision of the valuation tribunal and its date

• The reasons for the decision

• Any order made in consequence of the decision

• The date of that order

• Any certificate setting aside the decision

• Any revocation under regulation 54(7).

Signed

Rebecca Evans — Minister for Finance and Local Government, one of the Welsh Ministers — 22 March 2023

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

These Regulations, which apply in relation to Wales, revoke and replace the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 (“the 2005 Regulations”) and the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) (Amendment) Regulations 2006 (“the 2006 Regulations”) which amended them, subject to a transition provision for both local and central non-domestic rating lists compiled before 1 April 2023.

These Regulations are concerned with the alteration of local and central non-domestic rating lists, which are compiled under the Local Government Finance Act 1988 (“the Act”). They cover the alteration of non-domestic rating lists by valuation officers, proposals for such alterations from other persons and appeals to the Valuation Tribunal for Wales where there is disagreement about a proposal between the valuation officer and another person.

There are 6 Parts to these Regulations.

Part 1 contains definitions of terms used in the Regulations.

Part 2 sets out provisions which apply to the alteration of local lists.

Those provisions specify who may make a proposal to alter a local list, and on what grounds. Provision is also made prescribing what information must be included in a proposal, the process for checking information about a hereditament included in a proposal before that proposal may be submitted, and when, and how, a proposal may be submitted to a valuation officer. Proposals relating to a material change of circumstances are also subject to additional requirements which limit the number of proposals that may be submitted and the timing of their submission.

Valuation officers are required to acknowledge receipt of a proposal within 28 days of receiving it. However, they must refuse a proposal which does not include all the information required by these Regulations, though provision is made enabling a proposer to submit a further proposal.

The Regulations set out the procedure a valuation officer must follow on receipt of a complete proposal and specify what actions a valuation officer must take where a proposal is determined as being well-founded. Where a valuation officer determines that a proposal is not well-founded, or fails to make a determination, the Regulations set out the grounds on which a proposer may submit an appeal to the Valuation Tribunal for Wales. Provisions also prescribe the timeframe for submitting an appeal and the procedure to be followed.

Provision is also made enabling a proposer to send a notice to a valuation officer withdrawing a proposal, but in certain circumstances the written agreement of others may be required for the notice to be effective.

The Regulations further set out the circumstances in which agreement may be reached with a valuation officer to alter a local list after a proposal has been made, and the effect of that agreement. However, where a valuation officer determines that a proposal is not well-founded, that it has not been withdrawn, and that it has not been possible to agree an alteration to a local list, then the valuation officer must serve a decision notice on the persons specified by, and containing the information prescribed by, these Regulations as soon as reasonably practicable after the decision has been made.

Where a person knowingly, recklessly, or carelessly provides a valuation officer with information in a proposal, or in connection with a proposal that is false in a material particular, the valuation officer may impose a financial penalty on that person of £200. The Regulations prescribe the process to be followed in the imposition of that penalty, which if unpaid can be recovered as a civil debt. A person may, by notice, appeal to the Valuation Tribunal for Wales regarding the imposition of a financial penalty, in the manner required by, and in accordance with the timeframe prescribed by the Regulations.

Alterations made to a local list in accordance with these Regulations only apply to a local list compiled on or after 1 April 2023 and a local list must show the day from which the alteration is to take effect. Specific provision is made as to how this is to be applied in respect of advertising rights. Further, a valuation officer is required to provide notification of the alteration and its effect to the persons specified in the Regulations within the prescribed timeframe.

Part 3 makes provision about alterations of the Central Lists, applying Part 2, with modifications, to hereditaments shown on the central non-domestic rating lists.

Part 4 sets out the procedure for appeals against completion notices and the imposition of penalty notices.

Part 5 makes provisions for appeals in general and sets out the arrangements for appeals, including the exceptions to jurisdiction, withdrawal of an appeal and procedure for disposal by written representation and where parties have come to agreement.

These Regulations also provide for pre-hearing review. In respect of hearings, these Regulations make provisions for notices, representation, disqualification, conduct, appeal management powers and evidence.

An appeal may be decided by a majority and remitted where it fails to be disposed of by two members of a valuation tribunal. The decision may be reserved or given orally at the end of the hearing. Orders may be made requiring, among other things, a valuation officer to alter a list or remit a penalty.

Decisions may be reviewed on an application made within 28 days of the decision upon the basis that the decision was wrongly made, or that a party did not appear and can show reasonable cause why they did not do so or that the appeal is affected by a decision or appeal from the High Court or Upper Tribunal in relation to the hereditament which is the subject of the valuation tribunal’s decision. An application may also be made under certain circumstances where new evidence has become available since the conclusion of the proceedings. The Regulations place a duty on the tribunal clerk to make arrangements to record each decision, order, certificate and revocation and set out how records should be kept and for how long, to whom they should be sent, and for their production in court.

Provision is made for an appeal of a decision to the Upper Tribunal which may confirm, vary, set aside, revoke or remit the decision and may make any order the tribunal could have made. In certain circumstances the dispute may be referred to arbitration which may make an award which includes any order which could have been made by a valuation tribunal in relation to the dispute.

Part 6 makes miscellaneous and consequential provision which includes the giving or service of notices, the retention of records by valuation officers, and prescribes information to be supplied by relevant authorities for the purposes of paragraph 6(1A) of Schedule 9 to the Act.

Consequential amendments largely substitute these Regulations in definitions which specify the 2005 Regulations.

Provision is made for the revocation of the 2005 and 2006 Regulations with a transitional provision applying the 2005 Regulations to any alteration of a list compiled before 1 April 2023 or any provision made by regulations under section 58 of the Act (which makes special provision for 1995 onwards).

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from Local Government Finance Reform, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.

Footnotes

[^f00001]: 1988 c. 41. Section 55(7A), Schedule 7A and paragraph 6(1A) of Schedule 9 were inserted by section 139 of, and paragraphs 30(5), 40 and 47(3) of Schedule 5, to the Local Government and Housing Act 1989 (c. 42). Paragraph 2(6A) of Schedule 6 was inserted by the Local Government and Housing Act 1989 and substituted by paragraph 4 of Schedule 10 to the Local Government Finance Act 1992 (c. 14). Sections 55(4A), (4B) and (5A) were inserted by sections 32(2) and 32(3) of the Enterprise Act 2016 (c. 12). See the definition of “prescribed” in section 146(6).

[^f00002]: Functions of the Secretary of State were, so far as exercisable in relation to Wales, transferred to the National Assembly for Wales by virtue of article 2(1) of the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672). Those functions are now exercisable by the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).

[^f00003]: Schedule 4A was inserted by section 139 of, and paragraph 36 of Schedule 5 to, the Local Government and Housing Act 1989 (c. 42). Paragraph 4 of Schedule 4A was amended by section 118 of, and paragraph 83(2) of Schedule 13 to, the Local Government Finance Act 1992 (c. 14), and by paragraph 4(2) of Schedule 16 to the Local Government and Public Involvement in Health Act 2007 (c. 28).

[^f00004]: Paragraph 5C was inserted by section 72(4) of the Local Government Act 2003 (c. 26). It was amended by section 151(5) of the Local Government and Elections (Wales) Act 2021 (asc 1), and by paragraph 5(2) of Schedule 16 to the Local Government and Public Involvement in Health Act 2007 (c. 28).

[^f00005]: 1992 c. 14. See section 1(2) for the definition of “billing authority”.

[^f00006]: 2006 c. 46. See section 1 for the definition of “company” and section 1159 and Schedule 6 for “holding company” and “subsidiary”.

[^f00007]: 2000 c. 7 amended by paragraph 158 of Schedule 17 to the Communications Act 2003 (c. 21).

[^f00008]: 1961 c. 55.

[^f00009]: VTW was established by the Valuation Tribunal for Wales Regulations (S.I. 2010/713 (W. 69)).

[^f00010]: Amended by section 139 of, and paragraph 38(7) of Schedule 5 to, the Local Government and Housing Act 1989 (c. 42).

[^f00011]: 2006 c. 32.

[^f00012]: S.I. 2000/1097 (W. 75), to which there are amendments not relevant to these Regulations.

[^f00014]: 1972 c. 70 to which there are amendments not relevant to these Regulations.

[^f00015]: S.I. 2005/3364 (W. 261), repealed by S.I. 2010/713 (W. 69).

[^f00016]: S.I. 1993/290, amended by S.I. 2010/713 (W. 69).

[^f00017]: S.I. 2008/2671 (W. 235).

[^f00018]: S.I. 1990/1904.

[^f00019]: S.I. 1992/556, to which there are amendments not relevant to these Regulations.

[^f00020]: S.I. 2005/758 (W. 83) amended by S.I. 2006/1035, S.I. 2010/713 and S.I. 2017/914.

[^f00021]: S.I. 2006/1035.

Editorial notes

[^key-f693aa7c91236de2b1836f54332eccda]: Reg. 1 in force at 1.4.2023, see reg. 1(2)

[^key-cb48417dc0c3b0ae64dfca5551d147f0]: Reg. 2 in force at 1.4.2023, see reg. 1(2)

[^key-033921a60ef538496c177be21655c888]: Reg. 3 in force at 1.4.2023, see reg. 1(2)

[^key-76f539069cb78d601203eeba4965a434]: Reg. 4 in force at 1.4.2023, see reg. 1(2)

[^key-61abfc23ec889b9ba4c86aed10fbfd6d]: Reg. 5 in force at 1.4.2023, see reg. 1(2)

[^key-8207de390330eb398936b46190af4377]: Reg. 6 in force at 1.4.2023, see reg. 1(2)

[^key-5cb3c51338d8057cea7f5fd0fa9fb220]: Reg. 7 in force at 1.4.2023, see reg. 1(2)

[^key-d09ad7c28d59c274efb4a4731ad3aaab]: Reg. 8 in force at 1.4.2023, see reg. 1(2)

[^key-f8673c779b17fb9ff8f0306d6b6694e9]: Reg. 9 in force at 1.4.2023, see reg. 1(2)

[^key-a28d791497907ebeb536597628e4943e]: Reg. 10 in force at 1.4.2023, see reg. 1(2)

[^key-5e575b129c91a030e9b99117d096c6cc]: Reg. 11 in force at 1.4.2023, see reg. 1(2)

[^key-5e29b03006b391019eb8ac44b9c7cd8c]: Reg. 12 in force at 1.4.2023, see reg. 1(2)

[^key-09f5c3f91177da57a64f1aca47075599]: Reg. 13 in force at 1.4.2023, see reg. 1(2)

[^key-9c6023833aa947295a07127834ecd292]: Reg. 14 in force at 1.4.2023, see reg. 1(2)

[^key-b553e530cb5e45b760d265d1ef9c20fb]: Reg. 15 in force at 1.4.2023, see reg. 1(2)

[^key-dc9a822ca7f6e6604d91f1dabb53207e]: Reg. 16 in force at 1.4.2023, see reg. 1(2)

[^key-03807ef32ceaef3e44652c6311f89358]: Reg. 17 in force at 1.4.2023, see reg. 1(2)

[^key-5600ce2bfe3b3ed663965e897533b2a0]: Reg. 18 in force at 1.4.2023, see reg. 1(2)

[^key-fed2b7543d86891e6296bd49b54060d1]: Reg. 19 in force at 1.4.2023, see reg. 1(2)

[^key-b247e7db7a5f34567c3075e259009de1]: Reg. 20 in force at 1.4.2023, see reg. 1(2)

[^key-a8ccfb0c1b045d7f704ecb3facbc27ad]: Reg. 21 in force at 1.4.2023, see reg. 1(2)

[^key-5c96856da65aad7a43076a210b8e6c55]: Reg. 22 in force at 1.4.2023, see reg. 1(2)

[^key-d1c283b96c353ac4a7686a51d30da8ad]: Reg. 23 in force at 1.4.2023, see reg. 1(2)

[^key-a9c60a8da448258283e4d4eed932e10e]: Reg. 24 in force at 1.4.2023, see reg. 1(2)

[^key-453e44fdc41996b56c783d01d319da03]: Reg. 25 in force at 1.4.2023, see reg. 1(2)

[^key-a1e3d18215765f43c627a104a620fc29]: Reg. 26 in force at 1.4.2023, see reg. 1(2)

[^key-da26dc4050e3c6913b34cba73d948b67]: Reg. 27 in force at 1.4.2023, see reg. 1(2)

[^key-34f95156f6229c0ef80f1b43d0210f4b]: Reg. 28 in force at 1.4.2023, see reg. 1(2)

[^key-bf5e43e159d4528fba9dba94a748d4df]: Reg. 29 in force at 1.4.2023, see reg. 1(2)

[^key-28ef2a22fc2d8005dc5d5c1be2148451]: Reg. 30 in force at 1.4.2023, see reg. 1(2)

[^key-0491c8602077fe69fa934e8cbf8b270b]: Reg. 31 in force at 1.4.2023, see reg. 1(2)

[^key-1816cd9bfd013a8a9ffc4e5671913b69]: Reg. 32 in force at 1.4.2023, see reg. 1(2)

[^key-4d3b021223f8b578085d506eff90cc71]: Reg. 33 in force at 1.4.2023, see reg. 1(2)

[^key-cb628774bb7fc31eee9c12e0cb94cc0b]: Reg. 34 in force at 1.4.2023, see reg. 1(2)

[^key-6fd22eafa367fc04b72efeaed8c41ab2]: Reg. 35 in force at 1.4.2023, see reg. 1(2)

[^key-6496638451bdfba9af0b36f948f03b02]: Reg. 36 in force at 1.4.2023, see reg. 1(2)

[^key-f8fc86aefad322ba3319cbd00369a150]: Reg. 37 in force at 1.4.2023, see reg. 1(2)

[^key-97071b7a1b5d1d1c7e6674b02f5fbdf1]: Reg. 38 in force at 1.4.2023, see reg. 1(2)

[^key-f533c9a45431ced7df02ff34a4279880]: Reg. 39 in force at 1.4.2023, see reg. 1(2)

[^key-5ff704b58c4c7b05412a3a798033bcb4]: Reg. 40 in force at 1.4.2023, see reg. 1(2)

[^key-1d217095690056130c2da7a4141a6357]: Reg. 41 in force at 1.4.2023, see reg. 1(2)

[^key-aae66a4992b13ef9b89cab3496399b9c]: Reg. 42 in force at 1.4.2023, see reg. 1(2)

[^key-6d0a3b8411e981e8c69351df466b5a46]: Reg. 43 in force at 1.4.2023, see reg. 1(2)

[^key-c29a30222a33f323a4955f339ff76243]: Reg. 44 in force at 1.4.2023, see reg. 1(2)

[^key-1db3982f43e1aceb7eb2b4131d9227be]: Reg. 45 in force at 1.4.2023, see reg. 1(2)

[^key-7899892a102c512c0f9c7fc1fdb8aa8b]: Reg. 46 in force at 1.4.2023, see reg. 1(2)

[^key-8b9fdb1ef82ecd4ed62ad874b125ce9a]: Reg. 47 in force at 1.4.2023, see reg. 1(2)

[^key-78a519bbd4bc3c6e50604508e988941e]: Reg. 48 in force at 1.4.2023, see reg. 1(2)

[^key-2ee078d9082c4cc68b65ed033c709e11]: Reg. 49 in force at 1.4.2023, see reg. 1(2)

[^key-8b9b8dfb4f7afa657e9ed08805e6d402]: Reg. 50 in force at 1.4.2023, see reg. 1(2)

[^key-9cb3b54eb8c45c5a9e404546c79a84ec]: Reg. 51 in force at 1.4.2023, see reg. 1(2)

[^key-dc68b32029e4cc106b905fb10cd78fb9]: Reg. 52 in force at 1.4.2023, see reg. 1(2)

[^key-bb655b4fe2012148a01fcba5dd7bbabd]: Reg. 53 in force at 1.4.2023, see reg. 1(2)

[^key-5282e2aae86dcb22fb4977608be562ec]: Reg. 54 in force at 1.4.2023, see reg. 1(2)

[^key-911ce84bf0b952c51d545e581c3d4a63]: Reg. 55 in force at 1.4.2023, see reg. 1(2)

[^key-1f34ea0c5150b5061f91ff5dfa12333a]: Reg. 56 in force at 1.4.2023, see reg. 1(2)

[^key-4141f72eb50794d934da6393ca896612]: Reg. 57 in force at 1.4.2023, see reg. 1(2)

[^key-70a83a1286ae7aa7a8dfc5bec6b0545a]: Reg. 58 in force at 1.4.2023, see reg. 1(2)

[^key-7b5ad995be4986472b10bab973481573]: Reg. 59 in force at 1.4.2023, see reg. 1(2)

[^key-c7749ec12a19c18f165612cc16cf47d6]: Reg. 60 in force at 1.4.2023, see reg. 1(2)

[^key-32db9e4735d6df7a5225ad35364621fe]: Reg. 61 in force at 1.4.2023, see reg. 1(2)

[^key-560fe959a549c4380633a7adb3e92340]: Reg. 62 in force at 1.4.2023, see reg. 1(2)

[^key-8ae1fd7d67c3bdcda7a50e36b27db7be]: Reg. 63 in force at 1.4.2023, see reg. 1(2)

[^key-3be15f784df194641519add2fd63a6d5]: Sch. in force at 1.4.2023, see reg. 1(2)

[^key-1efed540a01349099da2061ca678eff7]: Word in reg. 12(1) inserted (27.10.2023 at 8.00 p.m.) by The Non-Domestic Rating Act 2023 (Consequential Amendments to Secondary Legislation) (Wales) Regulations 2023 (S.I. 2023/1154), regs. 1(3), 7(2)

[^key-99c0f896db32e1aa634d82a170c09d73]: Word in reg. 14(3) inserted (27.10.2023 at 8.00 p.m.) by The Non-Domestic Rating Act 2023 (Consequential Amendments to Secondary Legislation) (Wales) Regulations 2023 (S.I. 2023/1154), regs. 1(3), 7(3)(a)

[^key-1b5d0b5a62603a22b7a9d0844d1a923b]: Word in reg. 14(4) inserted (27.10.2023 at 8.00 p.m.) by The Non-Domestic Rating Act 2023 (Consequential Amendments to Secondary Legislation) (Wales) Regulations 2023 (S.I. 2023/1154), regs. 1(3), 7(3)(b)

[^key-7aae4866fa7eafa947cac9ca649cb0de]: Words in reg. 2(1) substituted (16.11.2024) by The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024 (S.I. 2024/998), regs. 1(3), 20(2)(a)

[^key-8be2691e2f9f77c51599923bf23511ed]: Words in reg. 2(1) substituted (16.11.2024) by The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024 (S.I. 2024/998), regs. 1(3), 20(2)(b)

[^key-f35baf64933c903d0faf35f063c7ffe2]: Words in reg. 30(1) omitted (16.11.2024) by virtue of The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024 (S.I. 2024/998), regs. 1(3), 20(3)

[^key-9f8a162480556491732acf680e552a0c]: Word in reg. 35(3) substituted (1.2.2026) by The Council Tax (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2025 (S.I. 2025/1323), regs. 1, 18

Enwi, cymhwyso a chychwyn

Dehongli: cyffredinol

Dehongli Rhan 2

Amgylchiadau y caniateir i gynigion gael eu gwneud oddi tanynt

Gwirio gwybodaeth am hereditament

Cais am wybodaeth a gedwir gan yr SP

Cadarnhau bod gwybodaeth yn gywir

Cydnabod bod cadarnhad wedi dod i law

Cwblhau gwiriad

Hysbysu bod gwiriad wedi ei gwblhau

Cynigion: cyffredinol

Cynigion a wneir ar y sail yn rheoliad 4(1)(b)

Cydnabyddiaeth yr SP o gynigion

Cynigion anghyflawn

Y weithdrefn ar ôl i gynnig gael ei wneud

Gosod cosb Rhan 2

Talu cosb Rhan 2

Apelio yn erbyn gosod cosb Rhan 2

Yr effaith ar yr amserlen ar gyfer penderfynu ar gynnig

Cynigion y mae’r SP yn cytuno arnynt

Tynnu cynigion yn ôl

Newidiadau y cytunir arnynt yn dilyn cynigion

Anghytuno ynghylch newid arfaethedig

Gwneud apêl i TPC

Yr amser ar gyfer gwneud apêl i TPC

Hysbysiad apêl

Yr amser y bydd y newid yn cael effaith: rhestrau 2023 a rhestrau dilynol

Hawliau hysbysebu

Y dyddiad cael effaith sydd i’w ddangos yn y rhestr

Hysbysu am newid

Hereditamentau perthnasol

Apelau yn erbyn hysbysiadau cwblhau neu yn erbyn gosod cosbau Atodlen 9

Dehongli

Awdurdodaeth: eithriadau

Trefniadau ar gyfer apelau

Tynnu’n ôl

Gwaredu drwy sylwadau ysgrifenedig

Gwaredu heb wrandawiad—pan fo’r partïon wedi dod i gytundeb

Adolygiad cyn gwrandawiad

Hysbysiad gwrandawiad

Anghymhwyso rhag cymryd rhan

Cynrychioli yn y gwrandawiad

Cynnal y gwrandawiad

Pwerau rheoli apêl

Gweithdrefn ar gyfer gwneud cais am gyfarwyddydau a rhoi cyfarwyddydau

Methu â chydymffurfio â Rheoliadau, etc

Dileu achos

Tystiolaeth a Chyflwyniadau

Tystiolaeth o restrau a dogfennau eraill

Derbyn tystiolaeth newydd

Penderfyniadau

Gorchmynion

Lleihau cosb neu ei dileu

Adolygu penderfyniadau

Cofnodion o benderfyniadau, etc

Apelau

Cymrodeddu

Hysbysu am achosion pellach

Cyflwyno hysbysiadau

Cadw cofnodion

Gwybodaeth sydd i’w darparu gan awdurdodau perthnasol

Diwygiadau amrywiol

Dirymu a darpariaeth drosiannol