# The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026 W.S.I. 2026/1 · made 6 January 2026 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. Made under: Local Government Finance Act 1988 (Schedule 9 paragraph 1, Schedule 9 paragraph 2) PDFs: Printed copy https://openlegislation.uk/non-domestic-rating-demand-notices-wales-amendment-regulations-2026/pdf/wsi_20260001_mi.pdf ## Introductory text 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 1988. ## 1 Title, 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. ## 2 Amendments 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 2017 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. --- Source: https://www.legislation.gov.uk/wsi/2026/1 (the official version) Page: https://openlegislation.uk/non-domestic-rating-demand-notices-wales-amendment-regulations-2026 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.