(1)The title of these Regulations is the Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2026.
(2)These Regulations come into force on 31 January 2026.
(3)These Regulations apply to demand notices which relate to financial years beginning on or after 1 April 2026 and are issued by or on behalf of Welsh billing authorities.
2Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017#
(1)Paragraph 1 of Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 is amended as follows.
(3)In the paragraph entitled Revaluation, for “2023” substitute “2026” and for “2021” substitute “2024”.
(4)In the paragraph entitled Non-domestic rating multiplier, for “The multiplier set annually by the Welsh Ministers is the same for the whole of Wales” substitute “There are three multipliers applicable in Wales: the standard multiplier, the retail multiplier and the higher multiplier. The multipliers are set annually by the Welsh Ministers”.
(5)In the Welsh language text of the paragraph entitled Charitable and discretionary relief, for “Chyllid a Thollau EM” substitute “Chyllid a Thollau EF” and for “Cyllid a Thollau EM” substitute “Cyllid a Thollau EF”.
(6)In the paragraph entitled Transitional rate relief—
(a)for “2022” substitute “2025”;
(b)for “2023” substitute “2026”.
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