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The Bill forms part of our work to reform non-domestic rates (business rates) and Council Tax.

First published:
20 November 2023
Last updated:



In respect of the non-domestic rates system, the Bill will:

  • increase how often the values of all properties are updated to every 3 years
  • provide more flexibility to make changes to reliefs and exemptions
  • enable changes to the calculation of payments for different categories of ratepayers
  • close known ‘loopholes’ and increase the ability to tackle future avoidance behaviour
  • enable improvements to information provided by ratepayers

And in respect of the Council Tax system, the Bill will:

  • provide more flexibility for the organisation and labelling of bands
  • provide more flexibility to make changes to discounts
  • introduce updates to the values of all properties every 5 years
  • remove the need to publish details about Council Tax in newspapers

Next steps

Follow the Bill’s progress through scrutiny by the Senedd. If passed it will become law in summer 2024.