The Non-Domestic Rating (Miscellaneous Provisions) (No. 2) (Amendment) (Wales) Regulations 2021

• Citation: S.I. 2021/1141 (W.)
• Sections: 2

Section 1 Title, commencement and application

(1) The title of these Regulations is the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) (Amendment) (Wales) Regulations 2021 and they come into force on 9 November 2021.

(2) These Regulations apply in relation to Wales.

Section 2 Amendments to the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989

(1) Regulation 2 of the Non-Domestic Rating (Miscellaneous Provisions) (No. 2) Regulations 1989 (valuation on the contractor’s basis) is amended as follows.

(2) In paragraph (1G), omit “or after”.

(3) After paragraph (1G) insert—

(1H) Paragraph (2H) of this regulation applies in relation to a hereditament shown in a non-domestic rating list in Wales compiled on or after 1 April 2023, the rateable value of which is being ascertained using the contractor’s basis of valuation.

(4) After paragraph (2G) insert—

(2H) In applying the provisions of the Act referred to in paragraph (2) of this regulation in circumstances where paragraph (1H) of this regulation applies, the appropriate rate is assumed to be—

(a) in the case of a defence hereditament, an educational hereditament, a health care hereditament or a hereditament which is wholly a public convenience 1.9 per cent;

(b) in any other case 3.4 per cent.