{
  "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026",
  "json_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026.json",
  "id": "wsi/2026/43",
  "title": "The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026",
  "short_title": "Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) 2026",
  "long_title": "Sections 63F to 63M of the Local Government Finance Act 1988 (“the Act”), which were inserted by section 13 of the Local Government Finance (Wales) Act 2024, make provision about counteracting advantages arising from artificial arrangements for the avoidance of non-domestic rates liability in relation to hereditaments in Wales.",
  "citation": "W.S.I. 2026/43",
  "type": "wsi",
  "year": "2026",
  "number": "43",
  "version": "current",
  "date": "2026-02-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introduction",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Title and coming into force",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Artificial avoidance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Types of arrangements",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Penalties",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Service of notices",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "Consequential amendments to secondary legislation",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendments to the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": "Types of artificial avoidance arrangements",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Type 1 – The occupation is not on a commercial basis",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Type 2 – The ratepayer has been wound up voluntarily",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Type 3 – The owner or occupier exhibits particular characteristics or behaviours",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Type 4 – The occupation exhibits certain characteristics",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": "Mixed",
      "date": "2026-02-13",
      "size": 827250,
      "url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/pdf/wsi_20260043_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2026/43/pdfs/wsi_20260043_mi.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/41",
      "title": "Local Government Finance Act 1988",
      "url": "https://openlegislation.uk/local-government-finance-act-1988",
      "provisions": [
        "schedule/11/paragraph/1",
        "schedule/11/paragraph/11",
        "section/63H",
        "section/63M",
        "section/143A"
      ]
    },
    {
      "id": "asc/2024/6",
      "title": "Local Government Finance (Wales) Act 2024",
      "url": "https://openlegislation.uk/local-government-finance-wales-act-2024",
      "provisions": [
        "section/22"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/changes.json",
  "changes_made_by": 17,
  "changes_made_by_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2026/43",
    "retrieved_at": "2026-10-28T22:55:37.226493+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}