(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.
SourceS.I. 2018/1192 (W.)
The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018 (S.I. 2018/1192 (W.))
This Order, made under sections 43(4B)(b) and 44(9)(b) of the Local Government Finance Act 1988 (βthe 1988 Actβ), amends the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017 (S.I. 2017/1229 (W. 293)) (βthe 2017 Orderβ). The 2017 Order provides for a non-domestic rate relief scheme (βthe schemeβ) which applies to certain categories of hereditament.
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The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017 is amended as follows.
For article 5 substituteβ
(5) For the purposes of section 43(4B)(b)(i) of the 1988 Act, the amount prescribed for a hereditament isβ
(a) Β£12,000, or
(b) Β£100,000 where the child care conditions in article 8 are met.
In article 8(d), for βΒ£20,500β substitute βΒ£100,000β.
In article 11β
(a) in paragraph (2), for the table substituteβ
Table
(1) Article
(2) Rateable Value
(Β£)
(3) Amount of E
(b) omit paragraph (4).
Cite this legislation
- Official citation
- S.I. 2018/1192 (W.)
- Source
- legislation.gov.uk
- Data synced
- Licence
- OGL-3 β
The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2018 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/wsi-2018-1192
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
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