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 When originally made, the 2015 Order provided for the temporary rate relief scheme to run from 1 April 2015 to 31 March 2016.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.