2017 No. 25 (W. 9)
Rating And Valuation, Wales

The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2017

Made
Laid before the National Assembly for Wales
Coming into force
The Welsh Ministers make the following Order in exercise of the powers conferred on the National Assembly for Wales by sections 43(4B)(b), 44(9)(b), 143(1) and 146(6) of the Local Government Finance Act 19881 and now vested in them2.

Title, commencement and application1.

(1)

The title of this Order is the Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2017.

(2)

This Order comes into force on 10 February 2017 but it has effect from 1 April 2017.

(3)

This Order applies in relation to Wales.

Amendments to the Non-Domestic Rating (Small Business Relief) (Wales) Order 20152.

In article 3(1) of the Non-Domestic Rating (Small Business Relief) (Wales) Order 20153, for “31 March 2017” substitute “31 March 2018”4.
Mark Drakeford
Cabinet Secretary for Finance and Local Government, one of the Welsh Ministers
EXPLANATORY NOTE
(This note is not part of the Order)

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 applies only to certain categories of hereditament. When originally made, the 2015 Order provided for the temporary rate relief scheme to run from 1 April 2015 to 31 March 2016.

The Non-Domestic Rating (Small Business Relief) (Wales) (Amendment) Order 2016 (S.I. 2016/32) (W. 13)) extends that temporary rate relief scheme to 31 March 2017.

Article 2 of this Order further amends the 2015 Order by extending the period of time for which the temporary rate relief scheme is to apply to 31 March 2018.

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.