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 prescribes the information which must be included in the explanatory notes that must accompany a demand notice.

These Regulations amend Schedule 2 to the 2017 Regulations in consequence of the non-domestic rating revaluation which takes effect from 1 April 2023 and the prescribed rules for chargeable amounts which fall within the descriptions prescribed in the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022 (S.I. 2022/1350 (W. 272)).

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.