We are seeking your views on proposals to counteract known methods of non-domestic rates (business rates) avoidance.
Consultation description
We are consulting on proposals for regulations to:
- define a range of artificial avoidance arrangements, giving effect to the general anti-avoidance framework we have established
- create a duty for ratepayers to report certain changes of circumstances to billing authorities
Consultation documents
The Non-Domestic Rating (Artificial Avoidance Arrangements) (Local Lists) (Wales) Regulations 2026 , file type: DOCX, file size: 73 KB
DOCX
73 KB
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How to respond
Submit your comments by 30 June 2025, in any of the following ways:
Online form
Post
Download the response form.
Complete and respond to:
Non-Domestic Rates Policy Branch
Welsh Government
Cathays Park
Cardiff
CF10 3NQ