The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2025

• Citation: S.I. 2025/1371 (W.)
• Sections: 13

Section 1 Title, coming into force and application

(1) The title of these Regulations is the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2025.

(2) These Regulations come into force on 31 December 2025 .

(3) These Regulations apply in relation to the period beginning with 1 April 2026 and ending with 31 March 2029 (“ the relevant period ”).

Section 2 Interpretation

In these Regulations—

“ the Act ” (“ y Ddeddf ”) means the Local Government Finance Act 1988;

“ base liability ” (“ BL ”) (“ rhwymedigaeth sylfaenol ” (“ RhS ”)) is the amount calculated in accordance with regulation 4;

“ central list ” (“ rhestr ganolog ”) means a list maintained in accordance with section 52ZA(10) of the Act ;

“ chargeable day ” (“ diwrnod y codir swm ynglŷn ag ef ”) has the following meanings—

in relation to occupied hereditaments shown in a local list, the meaning given in section 43(3) of the Act;

in relation to unoccupied hereditaments shown in a local list, the meaning given in section 45(3) of the Act;

in relation to hereditaments shown in the central list, the meaning given in section 54(3) of the Act;

“ defined hereditament ” (“ hereditament diffiniedig ”) has the meaning given in regulation 3;

“ local list ” (“ rhestr leol ”) means a list maintained in accordance with section 41ZA(10) of the Act ;

“ notional chargeable amount ” (“ NCA ”) (“ swm tybiannol a godir ” (“ STG ”)) is the amount calculated in accordance with regulation 5;

“ relevant day ” (“ diwrnod perthnasol ”) is a chargeable day falling within the relevant period;

“ relevant period ” (“ cyfnod perthnasol ”) has the meaning given in regulation 1(3).

Section 3 Defined hereditament

A hereditament is a defined hereditament in respect of a relevant day if it is shown in a local list or the central list on—

(a) 31 March 2026,

(b) the relevant day, and

(c) each day, if any, falling after 31 March 2026 and before the relevant day.

Section 4 Base liability

The BL for a defined hereditament is the chargeable amount for 31 March 2026 calculated in accordance with section 43 or 54 of the Act as appropriate, multiplied by 365.

Section 5 Notional chargeable amount

(1) Except where paragraph (2) applies, the NCA for a defined hereditament is the chargeable amount for 1 April 2026 calculated in accordance with section 43, 45 or 54 of the Act as appropriate, multiplied by 365.

(2) Where, for a day after 1 April 2026, the chargeable amount for a defined hereditament calculated in accordance with section 43, 45 or 54 of the Act is lower than the NCA, paragraph (1) has effect as regards the defined hereditament except that—

(a) for “1 April 2026” substitute “the day on which the change to the chargeable amount has effect” , and

(b) for “365” substitute “the number of days in the financial year within which that day falls” .

Section 6 Prescribed description

For the purpose of section 58(2) of the Act, the case falling within the prescribed description is a defined hereditament where—

(a) the NCA is greater than the sum calculated by applying the formula—

B L ± 300 ,

(b) the person who was the ratepayer within the meaning of section 43 or 54 of the Act on 31 March 2026 is the same person as the ratepayer within the meaning of section 43, 45 or 54 of the Act on the relevant day,

(c) the hereditament was occupied by the person referred to in paragraph (b) on 31 March 2026, and

(d) no apportionment under section 44A(1) of the Act applies to the hereditament or has effect in relation to the chargeable amount.

Section 7 Rules for finding the chargeable amount

For the purpose of section 58(3) of the Act, the chargeable amount for a defined hereditament to which regulation 6 applies is to be calculated in accordance with the rules prescribed in regulations 8 to 12.

Section 8 Rules for finding the chargeable amount

The chargeable amount for a relevant day is the amount calculated in accordance with section 43, 45 or 54 of the Act, as appropriate, less the amount calculated under whichever of regulations 10 to 12 applies.

Section 9 Rules for finding the chargeable amount

If the result of reducing the chargeable amount in accordance with the rules in regulations 10 to 12 is to produce a negative figure, the chargeable amount is zero.

Section 10 Financial year beginning with 1 April 2026

In the financial year beginning with 1 April 2026, the chargeable amount is reduced by an amount calculated by applying the formula—

Section 11 Financial year beginning with 1 April 2027

In the financial year beginning with 1 April 2027, the chargeable amount is reduced by an amount calculated by applying the formula—

Section 12 Financial year beginning with 1 April 2028

In the financial year beginning with 1 April 2028, the chargeable amount is reduced by zero.

Section 13

The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022 are revoked.