The title of these Regulations is the Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024 and they come into force on 31 December 2024.
2Amendments to the Non-Domestic Rating Contributions (Wales) Regulations 1992#
(1)The Non-Domestic Rating Contributions (Wales) Regulations 1992 are amended as follows in relation to a financial year beginning with or after 1 April 2025.
(2)In paragraph 3 of Schedule 1 (rules for the calculation of non-domestic rating contributions)—
(a)in sub-paragraph (1)(a), for “the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);” substitute “one of the following applies—”;
(b)after sub-paragraph (1)(a) insert—“i the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);ii the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs;”
(c)in sub-paragraph (1)(b)(i), for the words “the hereditament is not an excepted hereditament, and all or part of it”, substitute “all or part of the hereditament”;
(d)omit sub-paragraph (1)(b)(ii) and the “or” after it;
(e)in sub-paragraph (1)(b)(iii), omit the words “is not an excepted hereditament, it”;
(f)in sub-paragraph (4)(a), for “the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);” substitute “one of the following applies—”;
(g)after sub-paragraph (4)(a) insert—“i the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);ii the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs;”
(h)in sub-paragraph (4)(b)—
(i)for “75” substitute “90”;
(ii)in sub-paragraph (i), for the words “the hereditament is not an excepted hereditament, and all or part of it” substitute “all or part of the hereditament”;
(iii)omit sub-paragraph (ii) and the “or” after it;
(iv)in sub-paragraph (iii), omit the words “is not an excepted hereditament, it”.
(3)In Schedule 2 (assumptions relating to provisional amounts)—
(a)in paragraph 3(a), for “the condition in section 47(2)(a) applies, and” substitute “one of the following applies on the chargeable day—”;
(b)after paragraph 3(a) insert—“i the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);ii the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs, and”
(c)in paragraph 4(a), for “other than a hereditament in relation to which the condition in 47(2)(a) applies, and” substitute “in relation to which one of the following applies on the chargeable day—”;
(d)after paragraph 4(a) insert—“i all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit, and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;ii the hereditament is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit, and”
(4)For Schedule 4 (adult population figures) substitute the Schedule to these Regulations.