The Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026

• Citation: S.I. 2026/7 (W.)
• Sections: 3

Section 1 Title, coming into force and interpretation

(1) The title of this Order is the Non-Domestic Rating (Amendment of Definition of Domestic Property) (Wales) Order 2026 and it comes into force on 1 April 2026.

(2) In this Order “ the Act ” means the Local Government Finance Act 1988.

Section 2 Application

(1) The amendments made by article 3(2) and the new section 66(2BBA) of the Act inserted by article 3(3) apply in relation to an assessment day that falls on or after 1 April 2026.

(2) The new section 66(2BBB) of the Act inserted by article 3(3) applies in relation to an assessment day that falls on or after 1 April 2026 in relation to lettings on or after 1 April 2026.

(3) In this article, “ assessment day ” means the day in relation to which the question referred to in section 66(2BB) of the Act is being considered.

Section 3 Amendments to the Local Government Finance Act 1988 - definition of domestic property

(1) Section 66 of the Act is amended as follows.

(2) In subsection (2BB) —

(a) in paragraph (a), after “being considered” insert “(“year A” )” ;

(b) in paragraph (c), for the words “prior to the year beginning with end of the day in relation to which the question referred to in paragraph (a) is being considered” substitute “immediately preceding year A” .

(3) After subsection (2BB) insert—

(2BBA) If a building or self-contained part of a building was not let for at least 182 days in the year immediately preceding year A, it is to be taken to have been so let for the purpose of subsection (2BB)(d)(i) or (ii) if it was let for a total of at least 182 days when calculated as an average of the number of days it was let per year either—

(a) in the two years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—

(i) in the year immediately preceding that day, and

(ii) in the year beginning two years immediately preceding that day, or

(b) in the three years immediately preceding the day in relation to which the question is being considered; calculated by taking the average of the number of days it was let—

(i) in the year immediately preceding that day,

(ii) in the year beginning two years immediately preceding that day, and

(iii) in the year beginning three years immediately preceding that day.

(2BBB) The number of days for which a building or self-contained part of a building is let or is intended to be available for letting includes, for the purpose of subsection (2BB), up to 14 days where the building, or part of the building, is let or intended to be available for letting—

(a) under an arrangement with a charity registered in accordance with section 30 of the Charities Act 2011 , and

(b) for use free of charge by the charity’s beneficiaries as self-catering accommodation for short periods.