Commentary on Sections Part 8: Local Government Finance Section 153 - Powers of billing authorities to inspect properties
678.This section provides principal councils with a power to enter and inspect properties in their area, if they believe it is required for the purposes of carrying out its functions relating to non-domestic rating. Before exercising this power, a council must obtain the approval of the Valuation Tribunal for Wales, and once that approval is obtained it must provide ratepayers with at least 24 hours’ notice of an inspection.
679.It is a criminal offence, punishable with a fine, to delay or obstruct an inspection.