# The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026, Note: 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.

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Source: https://www.legislation.gov.uk/wsi/2026/1/note (the official version)
Page: https://openlegislation.uk/non-domestic-rating-demand-notices-wales-amendment-regulations-2026/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.