UK Offence Report

The Non-Domestic Rating (Provision of Information About Changes of Circumstances) (Wales) Regulations 2026

Welsh Statutory Instrument 2026 No. 15 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
21 January 2026
In force from
Not determined
Extent
Not stated
Subject
Education, social security, pensions and public services
Made under
Local Government Finance Act 1988, Local Government and Elections (Wales) Act 2021, Schedule 11 to the Local Government Finance Act 1988

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations impose a duty on a person (“P”) to provide information to billing authorities when P becomes the ratepayer of a hereditament or when certain changes occur in relation to the occupation of a hereditament for which P is the ratepayer (the “notifiable information duty”). The Regulations also provide for a system of penalties for failure to comply with that duty and procedures for reviewing and appealing penalties. Regulation 3 provides that P must notify the relevant billing authority of the following changes, together with the date on which they occurred— When there is a change in the identity of P. This means that P must notify the billing authority that P is the new ratepayer for the hereditament; When P becomes the occupier and the hereditament was unoccupied immediately prior to the change. This means that P must notify the billing authority if P occupies the previously unoccupied hereditament (whether or not P was already the ratepayer as the owner of the unoccupied hereditament); When a person ceases to be the occupier and the hereditament is unoccupied immediately following the change. This means that where P is the owner of the unoccupied hereditament (whether or not P was already the ratepayer as the previous occupier), P must notify the billing authority that it is no longer occupied. P must comply with the notifiable information duty within 60 days of the relevant change taking place. Regulation 4 makes provision about the imposition of financial penalties. Where P or a previous ratepayer fails to comply with the notifiable information duty within the time specified, a civil penalty of £500 may be imposed on that person. Where that person knowingly or recklessly makes a false statement while purporting to comply with the notifiable information duty, they will be liable on summary conviction to a fine not exceeding level 3 on the standard scale. This regulation also deals with matters in relation to the recovery of the civil penalty. Regulation 5 makes provision about the information which must be contained in a notice imposing such penalties (a “penalty notice”). Regulations 6 to 8 set out the procedures for the review and service of penalty notices, including the requirement that billing authorities must serve a further penalty notice where the penalty amount has been reduced or remitted in full. Regulation 9 makes provision about appealing against a penalty notice or further penalty notice. Regulation 10 amends the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 in relation to the prescribed information which must be contained in a demand notice issued to a ratepayer. The amendments will require demand notices to include information reminding ratepayers of the notifiable information duty. Regulation 11 amends the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023 to ensure that relevant provisions of those Regulations apply in relation to appeals brought against penalty notices under these Regulations, apart from the amendment in regulation 11(3)(b), which ensures that a billing authority may be included as a party to an appeal brought under certain provisions in Schedule 9 to the Local Government Finance Act 1988. The Welsh Ministers’ Code of Practice on the carrying out of Regulatory Impact Assessments was considered in relation to these Regulations. As a result, a regulatory impact assessment has been prepared as to the likely costs and benefits of complying with these Regulations. A copy can be obtained from the Non-Domestic Rates Policy and Reform Division, Welsh Government, Cathays Park, Cardiff, CF10 3NQ.

Offences created by this instrument

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