The Council Tax (Alteration of Lists and Appeals) (Amendment) (Wales) Regulations 2025 / Rheoliadau’r Dreth Gyngor (Newid Rhestrau ac Apelau) (Diwygio) (Cymru) 2025

Explanatory note

Reproduced verbatim from the instrument as published on legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). The note is prepared by the responsible government department and is not part of the instrument itself.

The Council Tax (Alteration of Lists and Appeals) Regulations 1993 (“ the 1993 Regulations ”) provide for the alteration of council tax valuation lists, and the making of appeals to the Valuation Tribunal for Wales where there is a disagreement between a listing officer and a person making a proposal for the alteration of a list.

These Regulations make a number of amendments to the 1993 Regulations. The principal amendments are the imposition of a requirement upon listing officers to provide property information to taxpayers who have made an eligible proposal (“a proposer”), and the permitting of proposers to appeal directly to the Valuation Tribunal for Wales against decisions of the listing officer, or following a failure by a listing officer to make a decision within four months of receiving a proposal. These Regulations also confer additional case management powers on the Valuation Tribunal for Wales which are already available to it when hearing appeals in relation to the alteration of local and central non-domestic rating lists. These Regulations apply in relation to proposals made on or after 1 February 2026.

These Regulations also make consequential amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023.

Regulation 3 inserts a definition of “property information” into regulation 3 of the 1993 Regulations.

Regulation 4 amends regulation 7 to impose additional obligations on a listing officer in receipt of a proposal, including the provision of the property information to the proposer.

Regulation 5 amends regulation 8 to require a proposer’s appeal against an invalidity notice to be made directly to the Valuation Tribunal for Wales, rather than by serving a disagreement notice on a listing officer, and imposes a duty on the Valuation Tribunal for Wales to send a copy of the appeal to the listing officer.

Regulation 6 makes a consequential amendment to regulation 9.

Regulation 7 substitutes regulation 10 with a new regulation which imposes a duty on a listing officer to decide within four months of receipt of a proposal whether the whole or part of a proposal is well-founded, or the whole of a proposal is not well-founded. Where the decision is that the whole of the proposal is well-founded, the listing officer must alter the list accordingly. In the other cases, the listing officer may agree with the proposer on an alteration of the list, in which case the listing officer must alter the list accordingly. Where no agreement is reached, the listing officer must decide whether to alter the list.

Regulation 7 also imposes notification obligations on the listing officer in relation to actions the listing officer has taken, as well as where the listing officer believes it will not be possible to make a decision or reach an agreement within four months of the date on which the proposer served the proposal on the listing officer. Regulation 7 also inserts a provision specifying that a failure by the listing officer to notify a decision or reach an agreement within four months of the date when the proposer served the proposal is deemed to be a disagreement about the accuracy of the list between the listing officer and the proposer for the purposes of an appeal.

Regulation 8 inserts regulation 10A, which confers a right on a proposer to appeal directly to the Valuation Tribunal for Wales against a decision of a listing officer following the making of a proposal, or where there is deemed to be a disagreement between the listing officer and the proposer under regulation 10. The conditions for making an appeal and the time limit for doing so are also set out. The automatic referral to the Valuation Tribunal for Wales of an unresolved proposal by a listing officer provided under regulation 13 is withdrawn.

Regulation 8 also inserts regulation 10B, which identifies persons who may apply to be a party to an appeal made under regulation 10A, the process of application, and the steps to be taken by the Valuation Tribunal for Wales when an application has been received.

Regulation 8 also inserts regulation 10C, which provides for post-appeal agreements, setting out the conditions for such an agreement and the actions to be followed by the listing officer following such an agreement.

Regulation 9 makes consequential amendments to regulation 11.

Regulation 10 omits regulations 12 and 13.

Regulation 11 makes consequential amendments to regulation 15, including those arising as a result of amendments made to section 22B of the Local Government Finance Act 1992 by section 20(1)(f) and (g) of the Local Government Finance (Wales) Act 2024.

Regulation 12 makes consequential amendments to regulation 16.

Regulation 13 makes consequential amendments to regulation 18.

Regulation 14 amends regulation 19 by supplementing the existing provisions in relation to the withdrawal of appeals.

Regulation 15 amends regulation 22 by including a notice on the Valuation Tribunal for Wales’ website as a means of advertising the date, time and place appointed for any hearing.

Regulation 16 makes a consequential amendment to regulation 25.