2018 No. 1192 (W. 243)
The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018
Made
Laid before the National Assembly for Wales
Coming into force
Title, commencement and application1
1
The title of this Order is the Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018.
2
This Order comes into force on 19 December 2018 but it has effect from 1 April 2019.
3
This Order applies in relation to Wales.
Amendments to the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017
2
The Non-Domestic Rating (Small Business Relief) (Wales) Order 20173 is amended as follows.
3
For article 5 substitute—
5
For the purposes of section 43(4B)(b)(i) of the 1988 Act, the amount prescribed for a hereditament is—
a
£12,000, or
b
£100,000 where the child care conditions in article 8 are met.
4
In article 8(d), for “£20,500” substitute “£100,000”.
5
In article 11—
a
in paragraph (2), for the table substitute—
Table
(1)
Article
(2)
Rateable Value
(£)
(3)
Amount of E
7 (rateable value)
0 to 6,000
5,000,000
7 (rateable value)
6,001 to 12,000
Calculated in accordance with paragraph (3) of this article
8 (child care)
0 to 100,000
5,000,000
9 (post office)
0 to 9,000
5,000,000
9 (post office)
9,001 to 12,000
2
b
omit paragraph (4).
(This note is not part of the Order)