# The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2025, Regulation 6: Prescribed description


For the purpose of section 58(2) of the Act, the case falling within the prescribed description is a defined hereditament where—
(a) the NCA is greater than the sum calculated by applying the formula—
BL±300 ,
(b) the person who was the ratepayer within the meaning of section 43 or 54 of the Act on 31 March 2026 is the same person as the ratepayer within the meaning of section 43, 45 or 54 of the Act on the relevant day,
(c) the hereditament was occupied by the person referred to in paragraph (b) on 31 March 2026, and
(d) no apportionment under section 44A(1) of the Act applies to the hereditament or has effect in relation to the chargeable amount.

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Source: https://www.legislation.gov.uk/wsi/2025/1371/regulation/6 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-chargeable-amounts-wales-regulations-2025/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.