Title and coming into force

1.—(1) The title of these Regulations is the Council Tax (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2023.

(2) These Regulations come into force on 8 November 2023.

Amendments to the Council Tax (Alteration of Lists and Appeals) Regulations 1993

2.—(1) The Council Tax (Alteration of Lists and Appeals) Regulations 1993( 3) are amended as follows.

(2) In regulation 4(1A)(a), after “paragraph” insert “(5A),”.

(3) In regulation 14—

(a) for paragraph (2) substitute—

“(2)  An alteration reflecting a material increase in the value of a dwelling has effect from the day on which the alteration is entered in the list. ”;

(b) after paragraph (5) insert—

“(5A)  Subject to regulation 4(1A), where an alteration—

(a) is made to correct an inaccuracy in a list, and

(b) the inaccuracy was to show as one dwelling property which should have been treated as two or more dwellings by virtue of article 3 of the Council Tax (Chargeable Dwellings) Order 1992( 4) ,

the alteration shall have effect from the day on which the alteration is entered in the list. ”;

(c) for paragraph (6)(a) substitute—

“(a) in a case where the inaccuracy was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it, from the day on which the alteration is entered in the list; ”;

(d) for paragraph (7) substitute—

“(7)  Subject to regulation 4(1A), where an alteration—

(a) is made to correct an inaccuracy in a list (other than an alteration which falls to have effect as provided in the foregoing provisions of this regulation), and

(b) the inaccuracy arose in the course of making a previous alteration and was to show as applicable to a dwelling a valuation band which is lower than the band which should have been determined or shown as applicable to it,

the alteration has effect from the day on which the alteration is entered in the list. ”

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (“ the 1993 Regulations”).

The 1993 Regulations set out the circumstances in which a valuation list can be altered. Regulation 14 of those Regulations specifies the day from which an alteration has effect.

These Regulations amend the day from which an alteration has effect when the list is altered due to a material increase in the value of a property, and where a dwelling should be treated as two or more dwellings pursuant to the Council Tax (Chargeable Dwellings) Order 1992 ( S.I. 1992/549). In both circumstances these Regulations specify the day as the day on which the alteration is entered in the list.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Welsh Government, Cathays Park, Cardiff, CF10 3NQ.