Paragraph 7 F1

The demand notice must contain the following paragraphs—

“The Non-Domestic Rating (Provision of Information About Changes of Circumstances) (Wales) Regulations 2026 require a ratepayer for the relevant hereditament shown in a local non-domestic rating list to notify the billing authority when certain changes of circumstances occur. You must notify the billing authority of the date on which any of the following changes occurred, within the period of 60 days of that date—

(a)

you became the ratepayer of the property,

(b)

the property has become occupied and was previously unoccupied (empty), or

(c)

the property has ceased to be occupied (has become empty).

Failure to comply with this requirement may result in liability to a fine of £500. Providing information which is false in a material particular may result in liability on summary conviction to a fine not exceeding level 3 on the standard scale.”