Background and Purpose
These Regulations amend the
Local Government Finance Act 1988 in relation to Wales to withdraw
eligibility for non-domestic rating charitable relief from
independent schools with charitable status, bringing them in line
with independent schools which do not have charitable status (for
the purposes of non-domestic rates).
These Regulations come into force on 1 April 2025.
Procedure
Draft Affirmative.
The Welsh Ministers have laid a draft of the Regulations before the Senedd. The Welsh Ministers cannot make the Regulations unless the Senedd approves the draft Regulations.
Technical Scrutiny
No points are identified for reporting under Standing Order 21.2 in respect of this instrument.
Merits Scrutiny
The following point is identified for reporting under Standing Order 21.3 in respect of this instrument:
1. Standing Order 21.3(ii) – that it is of political or legal importance or gives rise to issues of public policy likely to be of interest to the Senedd
An exception from the withdrawal of charitable rates relief is provided in respect of independent schools which are wholly or mainly concerned with providing full-time education to pupils with an Individual Development Plan.
Welsh Government response
A Welsh Government response is not required.
Legal Advisers
Legislation, Justice and Constitution Committee
30 January 2025