Commentary on Sections Part 2 – Council Tax Section 20 – Procedure for the compilation of valuation lists
101.This section makes provision for new council tax valuation lists to be compiled every five years, beginning in 2028, by amending section 22B of the 1992 Act.
102.Before the amendment, the Welsh Ministers may specify, by order, the year in which a new council tax valuation list is to be compiled. There is no requirement for a new list to be compiled at regular intervals.
103.Section 22B(3) of the 1992 Act is amended so that the Welsh Ministers can only exercise their order-making power to specify a year no later than 2027. Section 20(1)(b) of the Act inserts new subsections (3A) to (3C) into section 22B. These set out the new arrangements for the compilation of council tax valuation lists after 2029:
	section 22B(3A) provides that a listing officer for a billing authority in Wales must compile a new list on 1 April in the revaluation year;
	section 22B(3B) sets the revaluation year as 2028 and every fifth year afterwards;
	section 22B(3C) confers on the Welsh Ministers a power by order to amend a revaluation year, or the interval between valuation years.
104.Section 20(1)(d) of the Act inserts subsection (7A) into section 22B of the 1992 Act. This enables the Welsh Ministers to specify, in an order, the date by which listing officers must send a copy of the proposed valuation list to their billing authorities. If the Welsh Ministers do not make such an order, the deadline will be the 1 September before the date on which the list is to be compiled.
105.Section 20(1)(e), (f) and (g) change the system of depositing valuation lists in Wales, for future lists, by disapplying section 22B(10) of the 1992 Act and inserting new subsections (8) and (10A). After the amendment, a billing authority in Wales must:
	keep, electronically, a copy of a list proposed by a valuation officer and take steps to give notice of it;
	deposit, at its principal office, a copy of a list compiled under section 22B(3);
	keep, electronically, a copy of a list compiled under section 22B(3A).
106.Subsection (10) of section 22B of the 1992 Act continues to have effect after the amendment in relation to any Welsh list deposited before section 19 comes into force (because of sections 34 and 37 of the Legislation (Wales) Act 2019). This means that references to ‘a list deposited under subsection (10)’ that appear elsewhere in the 1992 Act (for example, in section 24(9)) continue to include Welsh lists previously deposited under that subsection.