Rebecca Evans MS, Minister for Finance and Local Government
For many years, the established and recognised rule in the non-domestic rates system for businesses which occupied more than one contiguous (touching) unit of property was that they received one non-domestic rates bill.
Following the ruling of the Supreme Court in Woolway v Mazars [2015] UKSC 53, the Valuation Office Agency has been required to change its practice. This change has resulted in a small number of ratepayers seeing an increase in their rates bills, some seeing a decrease, and others seeing no change.
We are consulting on the approach we take in respect of relevant properties in Wales. The consultation will be open for a 12-week period, after which the responses will be analysed and a summary of responses published.
I recognise this is a technical and complex area of law. While I want to move quickly to clarify the position for ratepayers, I also want to deliver an approach that is tailored to best meet the needs of Wales, taking into account the fact that any changes may increase bills for some ratepayers.
I am eager to hear everyone’s views to help inform our policy approach on this matter.
Splitting of non-domestic properties in Wales for valuation purposes