Tackling avoidance of non-domestic rates in Wales

We are consulting on:

• ways to improve the accuracy and timeliness of information provided about ratepayers’ circumstances
• whether the arrangements for empty property rates and relief should change to reduce avoidance
• reducing abuse of mandatory charitable relief by bogus charities
• whether a general anti-avoidance rule could be developed for non-domestic rates in Wales
• non-legislative measures to improve compliance such as joint working between agencies and resources to aid investigation