These Regulations provide that certain property occupied or, if unoccupied, owned by Canal & River Trust is to be treated as a single hereditament for the purposes of non-domestic rating. It also provides that Canal & River Trust is to be treated as the occupier of the hereditament and that it is to be treated as situated in the area of Wrexham County Borough Council.

Canal & River Trust is a company limited by guarantee formed and registered under the Companies Act 2006 (c. 46). The statutory functions of the British Waterways Board, exercisable in relation to England and Wales, were transferred to Canal & River Trust by the British Waterways Board (Transfer of Functions) Order 2012 (S.I. 2012/1659). Certain property, rights and liabilities of the British Waterways Board were transferred to Canal & River Trust by the British Waterways Board Transfer Scheme 2012 made under the Public Bodies Act 2011.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Local Government Finance and Public Services Performance Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.