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The Non-Domestic Rating (Description and Value of Differential Multipliers) (Amendment) (Wales) Regulations 2026

W.S.I. 2026/133 · Made 4 November 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 4 November 2026

Coming into force 1 April 2027

The Welsh Ministers make the following Regulations in exercise of the powers conferred by section 143A(3) of, and paragraph A16(1)(a), (2)(b), (3) and (4)(c)(i) of Schedule 7 and paragraphs 1 and 2(2)(h) of Schedule 9 to, the Local Government Finance Act 1988f1.

In accordance with the Senedd approval procedure applied by section 143A (5) (m) of that Actf2 a draft of this Welsh statutory instrument was laid before, and approved by resolution of, Senedd Cymru.

Annotations to the whole text

Footnotes

f1

1988 c. 41. See section 67(12A)(b) for the meaning of “appropriate national authority” and section 146(6) for the definition of “prescribed”. Section 143A was inserted by section 14 of the Local Government Finance (Wales) Act 2024 (asc 6) (“the 2024 Act”). Paragraph A16 of Schedule 7 was inserted by section 10 of the 2024 Act. 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 the Schedule to the 2024 Act. Paragraph 2(2)(h) of Schedule 9 was amended by 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).

f2

See section 37G of the Legislation (Wales) Act 2019 (anaw 4) for provision about the procedure that applies to this instrument.

Contents

  1. 1Title and coming into force
  2. 2Amendments to the Non-Domestic Rating (Description of Differential Multipliers) (Wales) Regulations 2025
  3. 3Amendments to the Non-Domestic Rating (Value of Differential Multipliers) (Wales) Regulations 2026
  4. 4Amendment to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017
  5. Signature
  6. Explanatory note

1Title and coming into force

(1)

The title of these Regulations is the Non-Domestic Rating (Description and Value of Differential Multipliers) (Amendment) (Wales) Regulations 2026.

(2)

These Regulations come into force on 1 April 2027.

2Amendments to the Non-Domestic Rating (Description of Differential Multipliers) (Wales) Regulations 2025

(2)

In regulation 3—

(a)

for “retail”, in each place it occurs (including the heading), substitute “lower”;

(b)

in paragraph (2), for sub-paragraph (b) substitute—

“(b)

are described on that list as one of the following—

(i)

“bar and premises”;

(ii)

“café and premises”;

(iii)

“café, bar and premises”;

(iv)

“café, shop and premises”;

(v)

“cinema and premises”;

(vi)

“club and premises”;

(vii)

“concert hall and premises”;

(viii)

“fitness centre and premises”;

(ix)

“food court and premises”;

(x)

“gallery and premises”;

(xi)

“guest house and premises”;

(xii)

“guest house, restaurant and premises”;

(xiii)

“gymnasium and premises”;

(xiv)

“hostel and premises”;

(xv)

“hotel and premises”;

(xvi)

“hotel, restaurant and premises”;

(xvii)

“inn and premises”;

(xviii)

“kiosk and premises”;

(xix)

“library and premises”;

(xx)

“museum and premises”;

(xxi)

“museum, library and premises”;

(xxii)

“music venue and premises”;

(xxiii)

“pharmacy and premises”;

(xxiv)

“post office and premises”;

(xxv)

“public house and premises”;

(xxvi)

“public house, hotel and premises”;

(xxvii)

“public house, post office and premises”;

(xxviii)

“public house, restaurant and premises”;

(xxix)

“public house, shop and premises”;

(xxx)

“restaurant and premises”;

(xxxi)

“restaurant, bar and premises”;

(xxxii)

“restaurant, café and premises”;

(xxxiii)

“restaurant, shop and premises”;

(xxxiv)

“shop and premises”;

(xxxv)

“shop, post office and premises”;

(xxxvi)

“theatre and premises”;

(xxxvii)

“wine bar and premises”.”

3Amendments to the Non-Domestic Rating (Value of Differential Multipliers) (Wales) Regulations 2026

(2)

In regulation 2—

(a)

for “retail”, in both places it occurs (including the heading), substitute “lower”;

(b)

in paragraph (1) (b), for “1.026” substitute “1.042”.

4Amendment to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017

In paragraph 1 of Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017f1, in the paragraph entitled “Non-domestic rating multiplier”, for “retail” substitute “lower”.

Signature

Elin Jones

Cabinet Minister for Finance, one of the Welsh Ministers

4 November 2026

Explanatory note

(This note is not part of the Regulations)

In relation to Wales, the non-domestic rating multiplier for each chargeable financial year is calculated in accordance with Part A2 of Schedule 7 to the Local Government Finance Act 1988 (“the 1988 Act”).

These Regulations amend the Non-Domestic Rating (Description of Differential Multipliers) (Wales) Regulations 2025 (“the 2025 Regulations”) by substituting a new regulation 3(2)(b). The effect of this amendment is to extend the application of the retail multiplier (renamed by these Regulations as the “lower multiplier”) so that, in addition to retail and retail-related hereditaments, it also applies to specified food and drink hospitality, visitor accommodation and leisure hereditaments, as identified by their descriptions in the local non-domestic rating list. This multiplier will continue to apply only where the hereditament has a relevant description and a rateable value below £51,000.

These Regulations also amend the Non-Domestic Rating (Value of Differential Multipliers) (Wales) Regulations 2026 (“the 2026 Regulations”) by substituting “1.042” for the value of N in the formula set out in paragraph A16(1) of Schedule 7 to the 1988 Act for the purposes of calculating the higher multiplier. This has the effect of increasing the higher multiplier for hereditaments to which regulations 4 and 5 of the 2025 Regulations apply, from 2.6% to 4.2% above the non-domestic rating multiplier for the relevant financial year.

These Regulations also substitute references to the “retail” multiplier in the 2025 Regulations and the 2026 Regulations with references to the “lower” multiplier, reflecting the extension of this multiplier to a broader range of hereditaments rather than only to retail-related hereditaments. The reference to the “retail” multiplier in Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (which prescribes the information which must be included in the explanatory notes that accompany a demand notice) is amended accordingly to refer to the “lower” multiplier.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Non-Domestic Rates Policy and Reform Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.