2018 No. 122 (W. 28)
Rating And Valuation, Wales

The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2018

Made
Laid before the National Assembly for Wales
Coming into force
The Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by sections 62 and 146(6) of, and paragraphs 1 and 2(2)(h) of Schedule 9 to, the Local Government Finance Act 19881, and now vested in them2.

Title, commencement, application and interpretation1.

(1)

The title of these Regulations in the Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2018.

(2)

These Regulations come into force on 23 February 2018.

(3)

These Regulations apply in relation to demand notices which relate to financial years beginning on or after 1 April 2018 and are issued by or on behalf of Welsh billing authorities.

(4)

In these Regulations “demand notice” (“hysbysiad galw am dalu”) means a demand notice within the meaning of Part II of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 19893 which is served by a billing authority or any person authorised by a billing authority to exercise any functions relating to the collection of non-domestic rates (including such a notice served pursuant to Part II of the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 19904 (joint owners and occupiers)).

Amendment to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 20172.

In paragraph 1 of Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 20175 (explanatory notes), in the paragraph entitled small business rate relief, for “The Non-Domestic Rating (Small Business Relief) (Wales) Order 2015”6 substitute “The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017”7.
Mark Drakeford
Cabinet Secretary for Finance, one of the Welsh Ministers
EXPLANATORY NOTE
(This note is not part of the Regulations)

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (“the 2017 Regulations”) (S.I. 2017/113 (W. 39)) provide for the contents of non-domestic rates demand notices which are served by or on behalf of billing authorities in Wales. Schedule 2 to the 2017 Regulations sets out the information which must be included in the explanatory notes that must accompany a demand notice, which includes information as to the small business rates relief scheme that is applicable in Wales.

The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017 (“the 2017 Small Business Relief Order”) (S.I. 2017/1229 (W. 293)) introduces a new small business rates relief scheme in Wales from 1 April 2018. These Regulations amend Schedule 2 to the 2017 Regulations so that the information provided in the explanatory notes that accompany demand notices issued in relation to financial years beginning on or after 1 April 2018, refers to the 2017 Small Business Relief Order.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.