# The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026, Regulation 6: Amendments to the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989


(1) The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 are amended as follows.
(2) In regulation 3(1) (interpretation and application of Part 2) for the definition of “the amount payable” substitute—
““the amount payable”—
(a) for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer, a billing authority and a hereditament in England means—
(i) the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under—
(aa) section 43 or 45 of the Act, whether calculated by reference to any provision of or made under Schedule 4ZA, 4ZB or 7A to the Act or by reference to an amount or rules determined or prescribed under section 47(1)(a), 57A(3)(a) or 58(3)(a) of the Act, and
(bb) section 11 of the BRS Act, whether calculated by reference to section 13 of the BRS Act (chargeable amount) or determined in accordance with rules set by the levying authority under section 15 of the BRS Act (BRS relief), or
(ii) where an amount falls to be credited by the billing authority against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in paragraph (i) above exceeds the amount falling to be so credited;
(b) for a chargeable financial year or part of a chargeable financial year in relation to a ratepayer, a billing authority and a hereditament in Wales means—
(i) the amount the ratepayer is liable to pay to the authority as regards the hereditament in respect of the year or part under section 43 or 45 of the Act, whether calculated—
(aa) by reference to any provision of or made under Schedule 4ZA, 4ZB or 7A to the Act;
(bb) by reference to an amount determined or prescribed under section 47(1)(a) or 58(3) of the Act;
(cc) as a result of applying sections 63F to 63L of the Act (so far as relevant) and regulations under section 63H(1)(a) of the Act, or
(ii) where an amount falls to be credited by the billing authority against the ratepayer’s liability in respect of the year or part, the amount (if any) by which the amount referred to in paragraph (i) above exceeds the amount falling to be so credited;”.
(3) In regulation 5(1) (service of demand notices)—
(a) in sub-paragraph (a), after “sub-paragraph (b)” insert “or (c)”;
(b) at the end of sub-paragraph (b), for “.” substitute “, or”;
(c) after sub-paragraph (b) insert—
“(c) if a billing authority in Wales has given notice under section 63K(1) of the Act to a person who is to be treated as liable as regards the hereditament concerned under section 43 or 45 of the Act, the first day after—
(i) the time limit for requesting a review under section 63K(4) has expired, or
(ii) if a notice under section 63K(1) of the Act has been confirmed following a review, the time limit for appealing the notice under section 63L has expired.”

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Source: https://www.legislation.gov.uk/wsi/2026/43/regulation/6 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-artificial-avoidance-arrangements-local-lists-wales-regulations-2026/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.