Commentary on Sections Part 1 – Non-Domestic Rating Section 15 – Minor and consequential amendments relating to Part 1
51.This section introduces the Schedule, which makes changes consequential on sections 2, 3, 4, 8, 9, 10, 12, 13 and 14.
52.Part 1 (paragraphs 1 to 5) of the Schedule makes amendments relating to sections 2 to 4 (Rating lists). Paragraph 1 makes amendments to the 1988 Act. Several of the amendments change references to “Secretary of State” to “appropriate national authority”, where the relevant provision applies to England and Wales. Where provisions apply only to Wales, references to “Secretary of State” are changed to “Welsh Ministers”. These amendments reflect the transfer of functions effected by virtue of article 2(1) of the National Assembly for Wales (Transfer of Functions) Order 1999 and section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006. New section 67(12A) of the 1988 Act defines “the appropriate national authority”, restating the definitions (which are omitted) from Schedules 4ZA, 4ZB and 5A.
53.Paragraph 1(2) and (8) omit sections 41A and 54A of the 1988 Act. These sections are spent and their effects are accounted for in provisions introduced by this Act.
54.Paragraph 1(9)(a) restates section 55(1) of the 1988 Act in relation to Wales by inserting new section 55(1A). The restatement takes account of the provisions introduced by this Act.
55.Paragraph 1(9)(c) and (d) amend section 55(7A) of the 1988 Act such that it applies only in relation to England and restates its effect in relation to Wales in new section 55(7AA). The restatement takes account of the provisions introduced by this Act.
56.Paragraph 1(10)(d) amends section 58(10)(a) of the 1988 Act to reflect the change in interval between revaluation years provided by this Act.
57.Paragraph 1(23)(c) amends paragraph 8 of Schedule 9 to the 1988 Act so that it applies only in relation to England. Paragraph 1(23)(d) inserts new paragraph 8A into Schedule 9, which restates paragraph 8 in relation to Wales, taking account of the provisions introduced by this Act.
58.Paragraph 2 omits section 37 of, and paragraphs 84 and 86 of Schedule 16 to, the Local Government (Wales) Act 1994, which inserted section 41A of the 1988 Act (omitted by this Act) and amendments consequential on that section, respectively.
59.Paragraph 3 amends section 30(2) of the Business Rates Supplements Act 2009 to include a reference to local non-domestic rating lists for Wales compiled under new section 41ZA(1) of the 1988 Act.
60.Paragraph 4 omits section 30 of the Growth and Infrastructure Act 2013, which inserted section 54A of the 1988 Act (omitted by this Act).
61.Paragraph 5 omits section 1(4) of the Non-Domestic Rating (Lists) Act 2021, which amended section 54A of the 1988 Act (omitted by this Act).
62.Part 2 (paragraphs 6 and 7) of the Schedule makes amendments relating to section 8 (Discretionary relief: time limit). Paragraph 6 omits paragraph 23 of Schedule 3 to the Local Government and Rating Act 1997, as the amendment to the 1988 Act it provided for has been omitted by this Act. Paragraph 7 omits section 4(3) of the Non-Domestic Rating Act 2023, as the section of the 1988 Act it amended in relation to Wales has been omitted by this Act.
63.Part 3 (paragraph 8) of the Schedule makes amendments relating to section 9 (Powers to confer, vary and withdraw exemptions). Paragraph 8 amends paragraph 20 of Schedule 5 to the 1988 Act so that it applies in relation to England only.
64.Part 4 (paragraphs 9 to 12) of the Schedule makes amendments relating to section 10 (Calculation of non-domestic rating multipliers). Paragraph 9(2) to (4) amend specified provisions within Schedules 4ZA, 4ZB and 5A of the 1988 Act such that they apply only in relation to England, as this Act restates equivalent provisions for Wales. Paragraph 9(5) omits Part 1 of Schedule 7 to the 1988 Act, as it is restated by this Act.
65.Paragraph 10 omits section 62(2) to (10) of the Local Government Act 2003, which amended provisions in Part 1 of Schedule 7 to the 1988 Act that are omitted by this Act.
66.Paragraph 11 omits section 154(2) and (3)(a) of the Local Government and Elections (Wales) Act 2021. Section 154(2) amended provisions in Part 1 of Schedule 7 to the 1988 Act that are omitted by this Act. Section 154(3)(a) inserted a reference to the Welsh Ministers into section 143(2) of the 1988 Act, and that reference is removed by this Act.
67.Paragraph 12 omits section 15(3) and (4) of the Non-Domestic Rating Act 2023, which amended provisions in Part 1 of Schedule 7 to the 1988 Act that are omitted by this Act.
68.Part 5 (paragraphs 13 to 17) of the Schedule makes amendments relating to section 12 (Information to be provided to valuation officer). Paragraph 13(2)(a), (b), (d) to (f), and (i) to (k) amend paragraphs 5, 5A, 5B, 5C and 5D of Schedule 9 to the 1988 Act to omit from their scope the provision of information to valuation officers. The amended paragraphs continue to deal with the provision of information to a billing authority in Wales and the associated penalty regime.
69.Paragraph 13(2)(c) and (g) amend the headings before paragraphs 5ZC and 5BD of Schedule 9 to the 1988 Act to reflect the application to Wales of the requirements to provide information to valuation officers and associated compliance regime.
70.Paragraph 13(2)(h) substitutes paragraph 5BE(4) of Schedule 9 to the 1988 Act to include a reference applicable to Wales in the definition of “valuation tribunal”, in respect of appeals against a penalty notice for failure to comply with the requirements to provide information to valuation officers.
71.Paragraph 13(2)(l) amends paragraph 5E(1) of Schedule 9 to the 1988 Act such that it applies only in relation to England and inserts new paragraph 5E(1A) in relation to Wales. This provides that any sums received by a valuation officer by way of a penalty under the information provision requirements in relation to Wales are paid into the Welsh Consolidated Fund.
72.Paragraph 13(2)(o) amends paragraph 5H of Schedule 9 to the 1988 Act to refer only to paragraphs relevant to the provision of information to an Officer of His Majesty’s Revenue and Customs (including a valuation officer). References to paragraphs 5 and 5A, which are amended by this Act to deal only with the provision of information to billing authorities in Wales, are excluded.
73.Paragraph 13(3)(a) amends paragraph 2 of Schedule 11 to the 1988 Act to include paragraphs 5BB and 5BE of Schedule 9 within the jurisdiction of valuation tribunals in Wales. This ensures that the Valuation Tribunal for Wales can handle appeals against penalty notices for failure to comply with the requirements to provide information to valuation officers and officers of HMRC applied to Wales by this Act.
74.Paragraph 13(3)(b) and (c) inserts a new paragraph 11(1A) into Schedule 11 to the 1988 Act to allow regulations to specify that an appeal may be made to the Upper Tribunal following a decision or order of a valuation tribunal on an appeal under paragraph 5BB, 5BE, 5C or 6AA of Schedule 9 to the 1988 Act. Those paragraphs concern compliance with duties to provide information to the VOA, HMRC and local authorities.
75.Paragraph 14 omits paragraph 46 of Schedule 5 to the Local Government and Housing Act 1989, which amended provisions in paragraph 5 of Schedule 9 to the 1988 Act that are omitted by this Act.
76.Paragraph 15 omits section 72(2) of the Local Government Act 2003, which amended provisions in paragraph 5 of Schedule 9 to the 1988 Act that are omitted by this Act.
77.Paragraph 16 omits section 151(2)(a), (c) and (e), (3)(b)(i) and (6) of the Local Government and Elections (Wales) Act 2021, which amended provisions in paragraphs 5, 5A and 5D(1) of Schedule 9 to the 1988 Act that are further amended or omitted by this Act.
78.Paragraph 17 omits paragraphs 42, 48 and 53(b) of the Schedule to the Non-Domestic Rating Act 2023, which amended provisions in Schedule 9 to the 1988 Act that are omitted or further amended by this Act.
79.Part 6 (paragraph 18) of the Schedule makes amendments relating to section 13 (Artificial non-domestic rating avoidance arrangements). Paragraph 18(2)(a) inserts sub-paragraph (ba) into paragraph 2 of Schedule 11 to the 1988 Act, to include appeals under section 63L within the jurisdiction of any tribunal established in relation to Wales by regulations made under paragraph 1 of that Schedule. Paragraph 18(2)(b) inserts reference to section 63L of the 1988 Act into paragraph 11(1A) of Schedule 11 to the 1988 Act (as inserted by paragraph 13(3)(b) of the Schedule to this Act), to allow for regulations to specify that an appeal may be made to the Upper Tribunal following a decision or order of a valuation tribunal on an appeal under section 63L.
80.Part 7 (paragraphs 19 to 21) of the Schedule makes amendments relating to section 14 (Orders and regulations under the 1988 Act). Paragraph 19 amends the 1988 Act in several places to include or substitute references to the powers of Welsh Ministers under new section 143A, inserted by this Act. Section 143 of the 1988 Act is amended to deal only with powers that are not conferred on the Welsh Ministers, including those which may be exercised in relation to Wales.
81.Paragraph 20 omits section 84(4)(a) of the Environment (Wales) Act 2016, which made an amendment to section 143(3) of the 1988 Act that is counteracted by this Act.
82.Paragraph 21 omits sections 151(10) and 152(3) of the Local Government and Elections (Wales) Act 2021, which inserted section 143(9AZA) and (9AB) (omitted by this Act).