Statutory Instruments with Clear Reports

28 November 2016

SL(5)037 – The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016

Procedure: Affirmative

These Regulations provide for a transitional relief scheme to assist ratepayers affected by the 2017 non-domestic rating revaluation. 

They prescribe rules to be used to calculate the chargeable amount for hereditaments which have a reduction in their entitlement to Small Business Rates Relief as a result of an increase in their rateable value following the revaluation.  The Regulations operate by reducing eligible ratepayers’ increases in liability, allowing any increase to be phased in over a three-year period. 

Parent Act: Local Government Finance Act 1988

Date Made: Not stated

Date Laid: 22 November 2016

Coming into force date: 31 December 2016