Made | 30 November 2004 | ||
Coming into force | 1 December 2004 |
Qualification
3.
- (1) Subject to paragraphs (2), (3), (4) and (5), transitional valuation bands applicable to a dwelling are to be identified for the transitional period in accordance with regulation 4.
(2) A transitional valuation band is only to be identified in respect of a dwelling in the following circumstances:
(3) No transitional valuation band is to apply to a dwelling during any period when it falls within a class of dwellings prescribed by either regulation 4 (Class A) or regulation 5 (Class B) of the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulations 1998[5].
(4) Where as a result of an alteration to the valuation list during the transitional period, the valuation band applicable to a dwelling increases by two or more bands above the original valuation band then, subject to paragraph (5), the dwelling must be treated as having been subject to a relevant number of valuation band increases being two or more valuation bands.
(5) Where a dwelling is to be treated under paragraph (4) as having been subject to a relevant number of valuation band increases being two or more valuation bands any transitional valuation band identified in respect of the dwelling is only to apply from the date on which the valuation list is altered or deemed to be altered in accordance with the 1993 Regulations:
Identification of transitional valuation bands
4.
- (1) Subject to regulations 3(5) and 6, the transitional valuation band for a dwelling during the transitional period is to be identified for each year of the transitional period or part of such year in accordance with the following paragraphs and is only to be identified in relation to a person who falls within regulation 3(2)(c).
(2) For the purposes of the first transitional year the transitional valuation band applicable to the dwelling is identified by:
(3) For the purposes of the second transitional year the transitional valuation band applicable to the dwelling is identified by:
(4) For the purposes of the third transitional year the transitional valuation band applicable to the dwelling is identified by:
Effect of the identification of transitional valuation bands
5.
Where a transitional valuation band has been identified in respect of a dwelling for the transitional period or any part thereof, liability to pay council tax in respect of that dwelling must be determined and calculated as if references in the 1992 Act to the valuation band listed for the dwelling were references to the transitional valuation band identified as applying to that dwelling.
Application of the 1992 Regulations during transitional period
6.
Paragraph (6)(a) of Regulation 4 (Calculation of amount payable) of the 1992 Regulations is to be read as if the reference to regulations made under section 13 of the Local Government Finance Act 1992 referred also to regulations made under section 13B[6].
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 1998[7].
John Marek
The Deputy Presiding Officer of the National Assembly
30 November 2004
Column (1) | Column (2) | Column (3) | Column (4) |
Number of valuation band increases above the original valuation band as which column (1) at 1 April 2005 | Number of valuation bands by (1) increases are increases are reduced in the first transitional year (2005/06) | Number of valuation bands by which column which column (1) reduced in the second transitional year year (2006/07) | Number of valuation bands by increases are reduced in the third year (2007/08) |
8 | 7 | 6 | 5 |
7 | 6 | 5 | 4 |
6 | 5 | 4 | 3 |
5 | 4 | 3 | 2 |
4 | 3 | 2 | 1 |
3 | 2 | 1 | 0 |
2 | 1 | 0 | 0 |
Regulation 3(4) provides that where an alteration is made to a valuation list during the transitional period such that the valuation band for a dwelling increases by two or more bands above the original valuation band, that dwelling must be treated as satisfying the circumstances referred to in (b) above. Regulation 3(5) provides that where, under regulation 3(4), a dwelling is to be treated as having been subject to a relevant number of valuation band increases being two or more bands, the increased band is to apply from the date on which the valuation list is altered or deemed to be altered in accordance with the Council Tax (Alteration of Lists and Appeals) Regulations 1993.
Regulation 4, which is subject to regulations 3(5) and 6 sets out the basis on which a transitional valuation band for a dwelling is identified in each of the three financial years in the transitional period (or part of such a financial year). A transitional valuation band is only to be to identified in relation to a person who falls within regulation 3(2)(c). In a financial year in the transitional period the relevant number of valuation band increases above the original valuation band as shown in column (1) of the Schedule is to be reduced by the corresponding number of bands set out in column (2), (3) or (4) for that financial year. The number of valuation band increases derived from such a calculation is added to the original valuation band to ascertain the appropriate transitional valuation band for each financial year (or part of a financial year) in the transitional period.
Regulation 5 provides that where a transitional valuation band applies to a dwelling it is to be taken as the basis for determining and calculating liability to pay council tax.
Regulation 6 provides that during the transitional period regulation 4(6) of the Council Tax (Reductions for Disabilities) Regulations 1992 ("the 1992 Regulations") is to be read as including a reference to regulations made under section 13B of the 1992 Act (i.e. these Regulations). The amount of council tax payable, as calculated under regulation 4 of the 1992 Regulations is therefore modified by reference to the transitional arrangements made by these Regulations.
The Table in the Schedule to these Regulations sets out in column (1) the number of valuation band increases as at 1 April 2005 which are relevant for the purposes of regulation 4. Columns (2), (3) and (4) of the Table set out accordingly the corresponding number of valuation bands by which column (1) increases are reduced in the first, second and third financial years in the transitional period.
[2] See the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672).back
[3] S.I. 1992/554 as amended by S.I. 1993/195, S.I. 1996/309, S.I. 1997/261, S.I. 1998/266, S.I. 1999/1004 and S.I. 2000/501.back
[4] S.I. 1993/290 as amended by S.I. 1994/1746, S.I. 1996/613, S.I. 1995/363, S.I. 2000/409 and S.I. 2001/1439. There are other amendments to this S.I. which are not relevant to these Regulations.back
[5] S.I. 1998/105 as amended by S.I. 2004/452 (W. 43).back
[6] Section 13B of the Local Government Finance Act 1992 was inserted by section 79 (Transitional Arrangements) of the Local Government Act 2003 (c.26).back