Commentary on Sections Part 1 – Non-Domestic Rating Section 3 – Central rating lists
7.This section inserts section 52ZA (Central rating lists for Wales) into the 1988 Act. Section 52ZA sets out the arrangements for the compilation of central non-domestic rating lists, largely preserving the effect of section 52 of the 1988 Act in relation to Wales. It requires those lists to be compiled every three years (instead of every five years). Therefore, as a central list was last compiled on 1 April 2023, the next list will be compiled on 1 April 2026 (instead of on 1 April 2028).
8.The existing arrangements for the central valuation officer to prepare proposed and compiled lists are preserved. The Welsh Ministers must keep a copy of the proposed and compiled lists electronically. These requirements have been modernised, as the Welsh Ministers were previously required to deposit a copy of the list at their principal office.
9.The central valuation officer must maintain a list compiled under section 52ZA or compiled on the dates mentioned in section 52ZA(11)(b) of the 1988 Act, for as long as is necessary for the purposes of Part 3 of the 1988 Act. The record of previous revaluation dates provided by section 52ZA(11)(b) of the 1988 Act is intended to ensure clarity about the ongoing requirement to maintain the lists compiled under section 52 of the 1988 Act. Unlike in section 41ZA(11)(b), reference is made to the list required to be compiled in 1995 (and not in 1996), as it was not necessary to compile a new central list in 1996.