The Non-Domestic Rating (Small Business Relief) (Wales) Order 2015

PART A General

Title, commencement and application

1.—(1) The title of this Order is the Non-Domestic Rating (Small Business Relief) (Wales) Order 2015.

(2) This Order comes into force on 9 March 2015 but it has effect from 1 April 2015.

(3) This Order applies in relation to Wales.

Interpretation

2.  In this Order—

“the 1988 Act” (“ Deddf 1988 ”) means the Local Government Finance Act 1988;

“electronic communication” (“cyfathrebiad electronig”) has the meaning given in section 15(1) of the Electronic Communications Act 2000(1);

“electronic communications apparatus” (“cyfarpar cyfathrebiadau electronig”) includes—

(a)

apparatus within the meaning given by paragraph 1(1) of the electronic communications code;

(b)

structures in the nature of huts or other buildings (including structures forming part only of a building) used, or designed for use, solely to house apparatus falling within the description in paragraph (a); and

(c)

any ancillary equipment occupied exclusively for the purposes of a person who is licensed under section 8 of the Wireless Telegraphy Act 2006(2) or who has a grant of recognised spectrum access under section 18 of that Act;

“electronic communications code” (“cod cyfathrebiadau electronig”) has the same meaning as in section 106(1) of the Communications Act 2003(3);

“excepted hereditament” (“hereditament a eithrir”) means a hereditament—

(a)

which is used exclusively for the display of advertisements, the parking of motor vehicles, sewage works or electronic communications apparatus;

(b)

which is a beach hut or a post office;

(c)

which is an excepted hereditament as defined in section 47(9) of the 1988 Act (4); or

(d)

which is a Crown hereditament as defined in section 65A(4) of the 1988 Act (5);

“person authorised to sign on behalf of the ratepayer” (“person wedi ei awdurdodi i lofnodi ar ran y trethdalwr”) means, where the ratepayer is—

(a)

a partnership, a partner of that partnership;

(b)

a trust, a trustee of that trust;

(c)

a body corporate, a director of that body, and

in any other case, a person duly authorised to sign on behalf of the ratepayer;

“post office” (“swyddfa bost”) means a public post office within the meaning given by section 125(1) of the Postal Services Act 2000(6);

“relevant financial year” (“blwyddyn ariannol berthnasol”) means the financial year in respect of which a ratepayer has served a notice in accordance with article 16;

“retail premises” (“mangre fanwerthu”) means any hereditament where there is carried on a trade or business consisting wholly or mainly of the sale of goods;

“sale of goods” (“gwerthu nwyddau”) includes the sale of any of the following—

(a)

meals or refreshments for consumption on or off the premises on which they are sold or prepared;

(b)

intoxicating liquor for consumption on or off the premises on which it is sold;

(c)

petrol or other automotive fuels for fuelling motor vehicles intended or adapted for use on roads; and

“signature” (“llofnod”), “sign” (“llofnodi”) or “signed” (“llofnodwyd”), in relation to a notice served in accordance with article 16(6) by electronic communication, includes the incorporation in it, or the logical association with it, of an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000.

General provision about application of this Order

3.—(1) Part C of this Order applies only where the chargeable day falls on a date in the period beginning with 1 April 2015 and ending with 31 March 2016 (“the relevant period”).

(2) Where a hereditament complies with—

(a) the conditions in article 6, 7, or 9 and also (on a chargeable day during the relevant period) the conditions in article 12, 13, or 14;

(b) the conditions in more than one of articles 6, 7, 8 or 9; or

(c) (on a chargeable day during the relevant period) the conditions in more than one of articles 12, 13 or 14;

the article which is to apply is the article which has the effect of a lower amount being chargeable in respect of the hereditament.

Maximum rateable value for rate relief

4.  For the purposes of section 43(4B)(b)(i) of the 1988 Act, the amount prescribed for a hereditament is £12,000.

(1)

Section 15(1) of the Electronic Communications Act 2000 (c. 7) provides that “electronic communication” means a communication transmitted (whether from one person to another, from one device to another or from a person to a device or vice versa)—

(a)

by means of an electronic communications network; or

(b)

by other means but while in an electronic form.

(2)

2006 c. 36. Section 8 was amended by S.I. 2011/1210.

(3)

2003 c. 21. Section 106(1) of the Communications Act 2003 provides that “the electronic communications code” means the code set out in Schedule 2 to the Telecommunications Act 1984 (c. 12).

(4)

Section 47(9) was amended by paragraph 65 of Schedule 13 to the Local Government Finance Act 1992 (c. 14).

(5)

Section 65A was inserted by section 3 of the Local Government and Rating Act 1997 (c. 29). Subsection (4) was amended by paragraph 73 of Schedule 6 to the Criminal Justice and Police Act 2001 (c. 16) and by paragraphs 180 and 181 of Schedule 16 to the Police Reform and Social Responsibility Act 2011 (c. 13).

(6)

2000 c. 26. The definition of “public post office” was inserted into subsection (1) by paragraph 49(1) of Schedule 12 to the Postal Services Act 2011 (c. 5).