Section 41ZA | Local rating lists: Wales ^F1

(1)The valuation officer for a billing authority in Wales must compile lists for the authority (to be called its local non-domestic rating lists) in accordance with this Part.

(2)A list must be compiled on 1 April in each revaluation year.

(3)Revaluation years are 2026 and every third year afterwards.

(4)A list comes into force on the day on which it is compiled and remains in force until the next list is compiled.

(5)Before a list is compiled the valuation officer must take such steps as are reasonably practicable to ensure that it is accurately compiled on 1 April concerned.

(6)No later than 31 December preceding a day on which a list is to be compiled, the valuation officer must send to the authority a copy of the list proposed to be compiled (on the information then before the officer).

(7)The authority must keep a copy of the proposed list electronically and must take such steps as it thinks suitable for giving notice of it.

(8)As soon as is reasonably practicable after compiling a list, the valuation officer must send a copy of it to the authority.

(9)The authority must keep a copy of the list electronically.

(10)The valuation officer must maintain a list within subsection (11) for so long as is necessary for the purposes of this Part, whether or not the list is still in force.

(11)A list is within this subsection if it was—

(a)compiled under this section, or

(b)required to be compiled on 1 April 1990, 1 April 1996, 1 April 2000, 1 April 2005, 1 April 2010, 1 April 2017 or 1 April 2023.

(12)In maintaining the list that was required to be compiled on 1 April 1990, the valuation officer may take into account information obtained under section 82 or 86 of the 1967 Act.