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Legislation
Local Government Finance Act 1988

Crossheading General

  • Section 54A Postponement of compilation of Welsh lists for 2015 onwards
  • Section 54AB Power to amend revaluation year: Wales
  • Section 55 Alteration of lists.
  • Section 56 Valuation and multipliers.
  • Section 57 Special provision for 1990-95.
  • Section 57A Transitional provision for 2005 onwards: England
  • Section 58 Special provision for 1995 onwards.
  • Section 59 Contributions in aid.
  • Section 59A Local retention of non-domestic rates
  • Section 60 Pooling.
  • Section 61 Valuation officers.
  • Section 62 Administration.
  • Section 62A Recovery by taking control of goods
  • Section 63 Death.
  • Section 63A Disclosure of Revenue and Customs information
  • Section 63B Restrictions on onward disclosure of Revenue and Customs information
  • Section 63C Freedom of information
  • Section 63D Disclosure of valuation information to Northern Ireland rating officials
  1. General
  2. Special provision for 1995 onwards.

Section 58 | Special provision for 1995 onwards.

From legislation.gov.uk

(1)In relation to any relevant period the Welsh Ministers may make regulations under this section which apply in relation to Wales.F1F2

(2)The regulations may contain such provisions as are mentioned in subsection (3) below as regards any case which falls within a prescribed description and where—

(a)as regards a hereditament or hereditaments the chargeable amount for a chargeable day falls to be determined under section 43, 45 or 54 above, andF3

(b)the day falls within the relevant period concerned.

(3)The provisions are that the chargeable amount is to be such amount as is found in accordance with rules prescribed under this section instead of in accordance with Schedule 4ZA, 4ZB or 5A (as the case may be).F4

(4)A chargeable amount found in accordance with rules prescribed under this section may be the same as or different from what it would be apart from the regulations.

(5)Rules prescribed under this section may be framed by reference to such factors as the Welsh Ministers think fit.F5

(6)Without prejudice to section 143A(2)(b) below, regulations under this section relating to a relevant period may contain different provision for different relevant financial years.F6

(7)Without prejudice to section 143A(2)(b) below, regulations under this section may contain different provision in relation to locally listed hereditaments whose rateable value exceeds, and those whose rateable value does not exceed, a prescribed figure; and a locally listed hereditament is a hereditament for the time being shown in a local non-domestic rating list.F7

(7A)Without prejudice to section 143A(2) and (3) below, regulations under this section may include provision—F8F9

(a)imposing duties and conferring powers on valuation officers (whether as regards determinations, certificates or otherwise) in relation to the ascertainment of rateable values;

(b)as to appeals relating to things done or not done by such officers.

(8)Regulations under this section in their application to a particular relevant financial year shall not be effective unless they come into force before 1 January immediately preceding the year; but this is without prejudice to the power to amend or revoke.F10

(9)In making regulations under this section the Welsh Ministers shall have regard to the object of securing (so far as practicable) that the aggregate amount payable to them and all billing authorities by way of non-domestic rates as regards a particular financial year does not exceed that which it would in their opinion be likely to be apart from the regulations.F11F12F13

(10)For the purposes of this section—

(a)a relevant period is a period of three years beginning on any 1 April (other than 1 April 1990) on which lists must be compiled;F14

(b)a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.

Notes

  1. F1

    Words in s. 58(1) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(a)

  2. F2

    Words in s. 58(1) inserted (25.11.2004 for E.) by Local Government Act 2003 (c. 26), ss. 65(2), 128(3)(a); S.I. 2004/3132, art. 3(1)(c) (with art. 4)

  3. F3

    Words in s. 58(2)(a) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 5(a)

  4. F4

    S. 58(3) substituted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), s. 19(2)(b), Sch. para. 5(b)

  5. F5

    Words in s. 58(5) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(b)

  6. F6

    Word in s. 58(6) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(2)(a)

  7. F7

    Word in s. 58(7) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(2)(b)

  8. F8

    S. 58(7A) inserted (24.2.1994) by 1994 c. 3, s. 2(1)

  9. F9

    Words in s. 58(7A) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(g), Sch. para. 19(2)(c)

  10. F10

    Words in s. 58(8) substituted (24.2.1994) by 1994 c. 3, s. 2(2)

  11. F11

    Word in s. 58(9) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(c)

  12. F12

    Words in s. 58(9) substituted (6.3.1992) by 1992 c. 14, s. 117(1), Sch. 13 para. 68 (with s. 118(1)(2)(4))

  13. F13

    Words in s. 58(9) substituted (24.2.1994) by 1994 c. 3, s. 2(3)

  14. F14

    Word in s. 58(10)(a) substituted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), s. 23(2)(a), Sch. para. 1(10)(d)

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