This Order amends the Non-Domestic Rating (Small Business Relief) (Wales) Order 2015 (S.I. 2015/229 (W. 11)) (“the 2015 Order”). The 2015 Order provides for a rate relief scheme and a temporary rate relief scheme which is to run from 1 April 2015 to 31 March 2016, and applies only to certain categories of hereditament.

Article 2 of this Order amends the 2015 Order by extending the period of time for which the temporary rate relief scheme is to apply to 31 March 2017.

The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to this Order. As a result, it was not considered necessary to carry out a regulatory impact assessment as to the likely costs and benefits of complying with this Order.