Rating appeals restricted in Wales

The Senedd has recently passed The Valuation for Rating (Prescribed Assumptions) (Wales) Regulations 2023. The regulations go further than similar English regulations that explicitly mention Coronavirus (see The Valuation for Rating (Coronavirus) (England) Regulations 2023). The Welsh regulations have wider effect. They prevent ratepayers from challenging a rateable value where that assessment is affected by one or more of four things. Those things are the value effects on or after 1 April 2023 of:

  1. Firstly, the legislation of any country or territory;
  2. Secondly, provision which is made under, and given effect by, legislation of any country or territory;
  3. Thirdly, advice or guidance given by a public authority of any country or territory; and
  4. Fourthly, anything done or not done by a person with a view to complying with these things.

As a result the grounds for challenging a rateable value in Wales are more restricted than they are in England.

You can see the details here: The Valuation for Rating (Prescribed Assumptions) (Wales) Regulations 2023