Citation, commencement and interpretation

1.-(1) These Regulations may be cited as the Community Charges and Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (No. 3) Regulations 1992 and shall come into force on 16th July 1992.

(2) In these Regulations, "the principal Regulations" means the Community Charges and Non-Domestic Rating (Demand Notices) (Wales) Regulations 1990(4).

(3) Expressions used in these Regulations which are also used in the principal Regulations shall have the same meaning as in those Regulations.

Application of Regulations

2.-(1) These Regulations apply in relation to rate demand notices issued by a Welsh charging authority(5) which-

(a)relate to the chargeable financial year beginning on 1st April 1992, and

(b)are issued on or after the day on which sections 1 to 3 of the Non-Domestic Rating Act 1992 come into force.

(2) The principal Regulations shall have effect in relation to rate demand notices to which these Regulations apply, with the amendment prescribed in regulation 3.

Amendment of Regulations

3. For Schedule 5 to the principal Regulations there are substituted the words set out in the Schedule to these Regulations.

Regulation 3

SCHEDULE

Regulations 18 and 19

"SCHEDULE 5EXPLANATORY INFORMATION FOR SUPPLY WITH RATE DEMAND NOTICES

PART I

The form of words set out below is prescribed for the purposes of regulations 18 and 19.

EXPLANATORY NOTES

The information given below explains some of the terms which may be used on a non-domestic rate demand and in the supporting information. Further information about liability to non-domestic rates may be obtained from charging authorities.

Rateable value: This is set by the Inland Revenue Valuation Officer by reference to the Officer's estimate of the annual rent, at 1 April 1988 values, at which the property could have been let on the open market. For composite properties which are partly domestic and partly non-domestic the rateable value relates to the non-domestic part only.

The valuation officer may alter the value if he believes that the circumstances of the property have changed. The ratepayer may also in certain circumstances propose a change in value. If in any case the ratepayer and the valuation officer do not agree, the matter may be referred as an appeal to the Valuation Tribunal. Further information about how to propose a change in a rateable value is available from valuation offices.

Local rating list: This contains the address, description and rateable value of each non-domestic property for which rates are payable to a charging authority (district council). Copies are held at valuation offices and by the charging authority. They are open to public inspection.

National non-domestic rating multiplier: This is the rate in the pound by which the rateable value is multiplied to give the annual rate bill for a property. The multiplier is set by the Government and is the same for the whole of Wales.

Transitional arrangements: The rate demand notice will show if transitional arrangements apply to a property. Transitional arrangements operate to phase in the new non-domestic rating system, as follows:

Properties with higher rate bills

For 1992/93 the annual increase in rates will be limited to the rate of inflation (4.1%). The rate of inflation means the year-on-year increase in the September retail price index. For 1993/94 and 1994/95 the annual increase will not normally be more than 15% (plus inflation) on a small property or 20% (plus inflation) on larger properties. Small properties are those with rateable values of less than £10,000 on 1st April 1990. For occupiers of composite (partly domestic and partly non-domestic) properties where the non-domestic element has a rateable value of less than £10,000, the maximum annual increase in real terms will not normally exceed 10%.

Properties with lower rate bills

A ratepayer's liability for 1992/93 will not normally fall, in real terms, by more than 27% for a small property or by more than 22% for a larger property.

Unoccupied property rating: Owners of unoccupied non-domestic properties may be liable to empty property rates, which are charged at 50% of the normal liability. Liability begins after the property has been empty for 3 months. Certain types of property, for example warehouses and factories, are exempt from empty property rates.

Charitable and discretionary relief: Charities are entitled to relief from rates on any non-domestic property wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill, or of the transitional bill, where the transitional arrangements apply. Charging authorities have discretion to remit all or part of the remaining 20% of a charity's bill on such property and can also give relief in respect of property occupied by certain bodies not established or conducted for profit.

PART II

The form of words set out below is prescribed for the purposes of regulations 18 and 19.

NODIADAU ESBONIADOL

Mae'r wybodaeth isod yn esbonio rhai o'r termau a allai gael eu defnyddio ar ffurflen hawlio trethi annomestig ac yn y wybodaeth ategol. Gellir cael gwybodaeth bellach am rwymedigaeth i dalu trethi annomestig oddi wrth yr awdurdodau sy'n eu codi.

Gwerth trethiannol: Pennir hwn gan Swyddog Prisio Cyllid y Wlad drwy gyfeirio at amcangyfrif y Swyddog o'r rhent blynyddol, yn o l gwerthoedd 1 Ebrill 1988, y gellid ei godi wrth osod yr eiddo ar y farchnad agored. Yn achos eiddo cyfansawdd sy'n rhannol ddomestig ac yn rhannol annomestig, ymwneud a 'r rhan annomestig yn unig y mae'r gwerth trethiannol.

Gall y swyddog prisio newid y gwerth os cred fod amgylchiadau'r eiddo wedi newid. Hefyd o dan rai amgylchiadau gall y trethdalwr gynnig newid yn y gwerth. Os bydd i'r trethdalwr a'r swyddog prisio anghytuno mewn unrhyw achos, gellir cyfeirio'r mater fel ape l at y Tribiwnlys Prisio. Gellir cael gwybodaeth bellach am sut mae cynnig newid mewn gwerth trethiannol o swyddfeydd prisio.

Rhestr drethu leol: Yn hon ceir cyfeiriad, disgrifiad a gwerth trethiannol pob eiddo annomestig y telir trethi arno i awdurdod sy'n codi trethi (cyngor dosbarth). Cedwir cop au mewn swyddfeydd prisio a chan yr awdurdod sy'n codi'r trethi. Maent yn agored i'r cyhoedd eu harchwilio.

Lluosydd trethu annomestig cenedlaethol: Dyma'r gyfradd yn y bunt y lluosir y gwerth trethiannol gyda hi i roi bil trethi blynyddol yr eiddo. Pennir y lluosydd gan y Llywodraeth a'r un yw'r gyfradd ar gyfer Cymru gyfan.

Trefniadau dros dro: Bydd yr hysbysiad hawlio trethi'n dangos a yw'r trefniadau dros dro yn gymwys i'r eiddo ai peidio. Mae'r trefniadau dros dro ar waith i gyflwyno'r system newydd o drethi annomestig yn raddol, fel a ganlyn:

Eiddo a biliau trethi uwch

Ar gyfer 1992/93 cyfyngir y codiad blynyddol yn y trethi i gyfradd chwyddiant (4.1%). Ystyr cyfradd chwyddiant yw'r cynnydd blynyddol yn y mynegai prisiau adwerthu ym mis Medi. Ar gyfer 1993/94 a 1994/95 ni fydd y codiad blynyddol fel rheol yn fwy na 15% (a chwyddiant) ar eiddo bach neu 20% (a chwyddiant) ar eiddo mwy. Eiddo bach yw eiddo gyda gwerth trethiannol o lai na £10,000 ar 1 Ebrill 1990. Yn achos deiliad eiddo cyfansawdd (rhannol ddomestig a rhannol annomestig) lle bo gan y rhan annomestig werth trethiannol llai na £10,000, ni fydd uchafswm y codiad blynyddol fel arfer yn fwy na 10%.

Eiddo a biliau trethi is

Fel rheol no fydd rhwymeddigaeth trethdalwr ar gyfer 1992/93 yn gostwng, mewn termau real, mwy na 27% yn achos eiddo bach neu fwy na 22% yn achos eiddo mwy.

Trethu eiddo di-ddeiliad: Gall perchnogion eiddo annomestig sydd heb ddeiliad fod yn agored i dalu trethi eiddo gwag, a godir yn o l 50% o'r rhwymedigaeth arferol. Bydd y rhwymedigaeth yn dechrau ar o l i'r eiddo fod yn wag am 3 mis. Mae rhai mathau o eiddo, er enghraifft warysau a ffatr oedd, yn rhydd rhag trethi eiddo gwag.

Rhyddhad elusennol a dewisol: Mae gan elusennau hawl i gael rhyddhad rhag trethi ar unrhyw eiddo annomestig a ddefnyddir yn gyfan gwbl neu'n rhannol at ddibenion elusennol. Rhoir rhyddhad yn o l 80% o'r bil trethi llawn, neu o'r bil dros dro lle bo'r trefniadau dros dro yn gymwys. Mae gan yr awdurdodau sy'n codi'r trethi ddisgresiwn i beidio a chodi rhan neu'r cyfan o'r 20% sy'n weddill o fil elusen ar eiddo o'r fath a gallant roi rhyddhad hefyd mewn perthynas ag eiddo a ddelir gan gyrff arbennig sydd heb gael eu sefydlu neu eu rhedeg er mwyn gwneud elw."

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Community Charges and Non-Domestic Rating (Demand Notices) (Wales) Regulations 1990.

The Regulations are consequential on the Non-Domestic Rating Act 1992 ( "the 1992 Act"). Section 1 of that Act provides for the removal, from 11th March 1992, of the condition that properties will only remain subject to the limit on rate increases under the non-domestic rating transitional arrangements if the owner or occupier does not change. Sections 2 and 3 of that Act provide for the freezing in real terms in 1992/93 of rate increases for those moving to higher rate bills under the transitional arrangements; and for an increase in real terms in 1992/93 of the amount by which rate bills for those benefitting from lower bills can go down.

The effect of the amendments made by these Regulations, which apply in relation to rate demand notices for the financial year 1992/93 issued after the coming into force of sections 1 to 3 of the 1992 Act, is to require each Welsh charging authority to supply with its rate demand notices, explanatory information which takes account of the changes to the transitional arrangements made by the 1992 Act.