Paragraph 4B Power to confer additional full reliefsF1F2
Where this paragraph applies in relation to a hereditament the chargeable amount for a chargeable day is zero.
This paragraph applies where the hereditament is situated in Wales and where, on the day concerned, conditions prescribed by the Welsh Ministers in regulations are satisfied.
Regulations under sub-paragraph (2) may prescribe more than one condition or set of conditions that may be satisfied such that this paragraph applies.
Annotations
Textual amendments
- F1
Sch. 5A inserted (1.4.2024 with effect in relation to financial years beginning on or after that date) by Non-Domestic Rating Act 2023 (c. 53), ss. 3(3), 19(2)(a)
- F2
Sch. 5A Pt. 2A inserted (16.11.2024) by Local Government Finance (Wales) Act 2024 (asc 6), ss. 5(4)(a), 23(2)(b)
Notes on Schedule 5A
Modifications
- C1
Sch. 5A applied (with modifications) (E.) (30.1.2026) by The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2026 (S.I. 2026/81), regs. 2(2), 16(3) (with reg. 4)