Statutory Instruments with Clear Reports

15 January 2018

SL(5)162 – The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017

Procedure: Negative

In accordance with section 43(4B) of the Local Government Act 1988, the Order provides for a small business rates relief scheme for Wales (“the scheme”).

The Order provides that hereditaments meeting the conditions set out in articles 7 (rateable value conditions); 8 (child care conditions) or 9 (post office conditions) will receive relief under the scheme.  

Parent Act: Local Government Finance Act 1988

Date Made: 6 December 2017

Date Laid: 13 December 2017

Coming into force date: 8 January 2018