The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018

• Citation: S.I. 2018/1192 (W.)
• Sections: 5

Section 1 Title, commencement and application

(1) The title of this Order is the Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018.

(2) This Order comes into force on 19 December 2018 but it has effect from 1 April 2019.

(3) This Order applies in relation to Wales.

Section 2 Amendments to the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017

The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017 is amended as follows.

Section 3 Amendments to the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017

For article 5 substitute—

(5) For the purposes of section 43(4B)(b)(i) of the 1988 Act, the amount prescribed for a hereditament is—

(a) £12,000, or

(b) £100,000 where the child care conditions in article 8 are met.

Section 4 Amendments to the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017

In article 8(d), for “£20,500” substitute “£100,000”.

Section 5 Amendments to the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017

In article 11—

(a) in paragraph (2), for the table substitute—

Table

(1) Article

(2) Rateable Value

(£)

(3) Amount of E

(b) omit paragraph (4).