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You are here: BAILII >> Databases >> Statutory Instruments made by the National Assembly for Wales >> Statutory Instrument 1999 No. 3454 (W.51) URL: http://www.bailii.org/wales/legis/num_reg/1999/993454e.html |
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Made | 23rd December 1999 | ||
Coming into force | 31st December 1999 |
(2) In the case of a designated person references to a hereditament of a designated person are references to any hereditament or, as the case may be, description or class of hereditaments prescribed as respects that designated person.
The relevant period and the relevant day
3.
- (1) The relevant period in relation to which, in accordance with section 58 of the Act, these Regulations apply, is the period consisting of the financial years beginning on 1st April 2000, 1st April 2001 and 1st April 2002.
(2) A relevant year is a financial year beginning on 1st April and falling within the relevant period.
(3) A relevant day is a chargeable day falling within the relevant period.
Defined hereditament
4.
- (1) As regards a relevant day a hereditament is a defined hereditament if the condition in paragraph (2) is fulfilled.
(2) The condition in this paragraph is that the hereditament is shown in a list for -
each day (if any) falling after 31st March 2000 and before the relevant day.
(3) For the purposes of this regulation:
(c) as soon as practicable after the coming into force of these regulations, the appropriate valuation officer shall certify the rateable value which would have been applicable to
if it had been shown in the list for that day.
Base liability
5.
-
Notional chargeable amount
6.
-
A × 0.412 |
Reductions to be made in the chargeable amount
8.
- (1) For a hereditament to which this regulation applies, the chargeable amount for a relevant day, as calculated in accordance with sections 43, 45 or 54 of the Act as appropriate, shall be reduced by an amount calculated by applying rules prescribed in this regulation provided that, if the result of reducing the chargeable amount by an amount so calculated is to produce a negative figure, the chargeable amount shall be nil.
(2) In the relevant year commencing on 1st April 2000, the chargeable amount shall be reduced by an amount ("TR") which shall be calculated by applying the formula as follows:
NCA - (BL × 1.1) |
TR × 2/3 |
TR × 1/3 |
Rules for determining the chargeable amount in certain cases
10.
- (1) In the relevant year commencing on 1st April 2000, where the NCA in respect of a defined hereditament is less than BL × 0.85 the chargeable amount for a relevant day for that hereditament shall be found by applying the formula:
(2) In the relevant year commencing on 1st April 2001, where in respect of a defined hereditament A × B is less than BL × 0.55 the chargeable amount for a relevant day for that hereditament shall be found by applying the formula:
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(3) In the relevant year commencing on 1st April 2002, where in respect of a defined hereditament A × B is less than BL × 0.1 the chargeable amount for a relevant day for that hereditament shall be found by applying the formula:
Certification by appropriate valuation officer
11.
- (1) The appropriate valuation officer shall certify a value for the purposes of A in regulation 2(1) which in the valuation officer's opinion should be substituted for the rateable value shown in a list on 1st April 2000 as soon as practicable after the circumstances calling for the certification come to the valuation officer's attention (whether by virtue of an application by the billing authority, the National Assembly for Wales or the ratepayer concerned, or otherwise).
(2) Where, whether by reason of a decision of a valuation tribunal or otherwise, the appropriate valuation officer forms the opinion that a certification under any of the foregoing provisions of these Regulations (other than such a certification which has been confirmed on appeal) is inaccurate, the valuation officer shall certify the value which in the opinion of the valuation officer should be substituted for that originally certified.
(3) A certification under paragraph (2) shall have effect for the purposes of the foregoing provisions of these Regulations in place of the previous certification, and any appeal against the previous certification under regulation 12 of these Regulations shall be deemed to have been withdrawn.
(4) The valuation officer certifying a value pursuant to these Regulations shall send a copy of the certification to:
(5) The copy of a certification sent to the ratepayer in pursuance of paragraph above shall be accompanied by a statement of the effect, in relation to the certification of:
and may be sent to the ratepayer's last known address or to the address of the hereditament in question.
(6) The valuation officer certifying a value pursuant to these Regulations shall retain the certification and a person may at any reasonable time inspect it.
(7) Where the appropriate valuation officer certifies a value in respect of a defined hereditament pursuant to these Regulations, the billing authority shall apply the rules prescribed in regulations 8 and 10 having regard to the certification.
Appeals against certification
12.
- (1) Subject to paragraph (5), where an interested person in relation to a hereditament in respect of which a value is certified by an appropriate valuation officer (for the purpose of A in regulation 2 (1)) is dissatisfied with the value so certified, that person may appeal against the certification in accordance with this regulation.
(2) An appeal under paragraph (1) shall be initiated by serving, before 1st April 2001, a notice on the valuation officer stating the appellant's reasons for being dissatisfied.
(3) Unless within four weeks of the date of the service of the notice of the appellant's reasons under paragraph (2), either -
the disagreement shall at the expiry of that period be referred by that officer to the relevant valuation tribunal as an appeal against that certification.
(4) Part VI of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993 applies in relation to an appeal under this regulation.
(5) No appeal may be made against a certification given by an appropriate valuation officer in accordance with regulation 4.
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998[7]
D.Elis Thomas
The Presiding Officer of the National Assembly
23rd December 1999
[2] See the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672).back
[3] Section 65A was inserted by section 3 of the Local Government and Rating Act 1997 (c.29)back
ISBN
0 11 090029 4