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The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026

W.S.I. 2026/1 · Made 6 January 2026

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

RATING AND VALUATION, wales

Made 6 January 2026

Coming into force 31 January 2026

The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by paragraphs 1 and 2(2)(h) of Schedule 9 to the Local Government Finance Act 1988f1.

Annotations to the whole text

Footnotes

f1

1988 c. 41. See section 67(12A) for the meaning of “appropriate national authority”. See section 146(6) for the meaning of “prescribed”. Paragraph 1 of Schedule 9 was amended by paragraph 89(2) of Schedule 13 to the Tribunals, Courts and Enforcement Act 2007 (c. 15), and paragraph 1(23)(a) of Schedule 1 to the Local Government Finance (Wales) Act 2024 (asc 6). Paragraph 2(2)(h) of Schedule 9 was amended by sections 139 and 194(4) of, and paragraph 44(3) of Schedule 5 and Part 2 of Schedule 12 to, the Local Government and Housing Act 1989 (c. 42) and section 8(3) of the Local Government Finance Act 2012 (c. 17).

Contents

  1. 1Title, coming into force and application
  2. 2Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017
  3. Signature
  4. Explanatory note

1Title, coming into force and application

(1)

The title of these Regulations is the Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026.

(2)

These Regulations come into force on 31 January 2026.

(3)

These Regulations apply to demand notices which relate to financial years beginning on or after 1 April 2026 and are issued by or on behalf of Welsh billing authorities.

2Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017

(1)

Paragraph 1 of Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017f1 is amended as follows.

(2)

In the paragraph entitled Rateable value—

(a)

for “Her Majesty’s” substitute “His Majesty’s”;

(b)

for “5 years” substitute “3 years”;

(c)

for “2023” substitute “2026”;

(d)

for “2021” substitute “2024”.

(3)

In the paragraph entitled Revaluation, for “2023” substitute “2026” and for “2021” substitute “2024”.

(4)

In the paragraph entitled Non-domestic rating multiplier, for “The multiplier set annually by the Welsh Ministers is the same for the whole of Wales” substitute “There are three multipliers applicable in Wales: the standard multiplier, the retail multiplier and the higher multiplier. The multipliers are set annually by the Welsh Ministers”.

(5)

In the Welsh language text of the paragraph entitled Charitable and discretionary relief, for “Chyllid a Thollau EM” substitute “Chyllid a Thollau EF” and for “Cyllid a Thollau EM” substitute “Cyllid a Thollau EF”.

(6)

In the paragraph entitled Transitional rate relief—

(a)

for “2022” substitute “2025”;

(b)

for “2023” substitute “2026”.

Signature

Mark Drakeford

Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers

6 January 2026

Explanatory note

(This note is not part of the Regulations)

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (“the 2017 Regulations”) 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 to reflect the non-domestic rating revaluation which takes effect from 1 April 2026, the change in the default frequency of non-domestic rating revaluations from 5 to 3 years, and the introduction of differential non-domestic rating multipliers.

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.