The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026

Made: 6 January 2026

Coming into force: 31 January 2026

The Welsh Ministers make the following Regulations in exercise of the powers conferred on them by paragraphs 1 and 2(2)(h) of Schedule 9 to the Local Government Finance Act 1988[^f00001].

Title, coming into force and application

1

• (1) The title of these Regulations is the Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026.

• (2) These Regulations come into force on 31 January 2026.

• (3) These Regulations apply to demand notices which relate to financial years beginning on or after 1 April 2026 and are issued by or on behalf of Welsh billing authorities.

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

2

• (1) Paragraph 1 of Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017[^f00002] is amended as follows.

• (2) In the paragraph entitled Rateable value—

• (a) for “Her Majesty’s” substitute “His Majesty’s”;

• (b) for “5 years” substitute “3 years”;

• (c) for “2023” substitute “2026”;

• (d) for “2021” substitute “2024”.

• (3) In the paragraph entitled Revaluation, for “2023” substitute “2026” and for “2021” substitute “2024”.

• (4) In the paragraph entitled Non-domestic rating multiplier, for “The multiplier set annually by the Welsh Ministers is the same for the whole of Wales” substitute “There are three multipliers applicable in Wales: the standard multiplier, the retail multiplier and the higher multiplier. The multipliers are set annually by the Welsh Ministers”.

• (5) In the Welsh language text of the paragraph entitled Charitable and discretionary relief, for “Chyllid a Thollau EM” substitute “Chyllid a Thollau EF” and for “Cyllid a Thollau EM” substitute “Cyllid a Thollau EF”.

• (6) In the paragraph entitled Transitional rate relief—

• (a) for “2022” substitute “2025”;

• (b) for “2023” substitute “2026”.

Signed

Mark Drakeford — Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers — 6 January 2026

Explanatory note

(This note is not part of the Regulations)

EXPLANATORY NOTE

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (“the 2017 Regulations”) provide for the contents of non-domestic rates demand notices which are served by or on behalf of billing authorities in Wales.

Schedule 2 to the 2017 Regulations prescribes the information which must be included in the explanatory notes that must accompany a demand notice.

These Regulations amend Schedule 2 to the 2017 Regulations to reflect the non-domestic rating revaluation which takes effect from 1 April 2026, the change in the default frequency of non-domestic rating revaluations from 5 to 3 years, and the introduction of differential non-domestic rating multipliers.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with these Regulations.

Footnotes

[^f00001]: 1988 c. 41. See section 67(12A) for the meaning of “appropriate national authority”. See section 146(6) for the meaning of “prescribed”. 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 Schedule 1 to the Local Government Finance (Wales) Act 2024 (asc 6). Paragraph 2(2)(h) of Schedule 9 was amended by sections 139 and 194(4) of, and 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).

[^f00002]: S.I. 2017/113 (W. 39), relevant amending instruments are S.I. 2018/122 (W. 28), S.I. 2020/1250 (W. 283) and S.I. 2023/3 (W. 2).