Measures to address avoidance of non-domestic rates

This consultation ended 30 June 2025.

Consultation period:

7 April 2025 to 30 June 2025

Last updated:

19 September 2025

Details of outcome

Summary of responses

Summary of responses , HTML

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Original consultation

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

Consultation document

Consultation document , HTML

HTML

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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