By virtue of sections 41(2) and 52(2) of the Local Government Finance Act 1988 (“the 1988 Act”), read in conjunction with the Rating Lists (Postponement of Compilation) (Wales) Order 2014 (S.I. 2014/1370 (W. 139)) made under section 54A of the 1988 Act, non-domestic rating lists for Wales are to be compiled on 1 April 2017 and every fifth year afterwards.