Elin Jones MS, Cabinet Minister for Finance
The Welsh Government will provide a new non-domestic rates relief for electric vehicle charging point parking bays and forecourts. This relief will apply for the next 10 years, to support the continued proliferation of charging infrastructure required to facilitate the transition to electric vehicles in Wales.
As the sector continues to evolve, the HMRC Valuation Office has determined that, in some circumstances, charging points and associated parking bays should be assessed for non-domestic rates under the existing legal framework. This relief will delay the resulting non-domestic rates liability. The Welsh Government supports the expansion of charging networks and the need to limit potential investment barriers, particularly in areas which are poorly served by the existing infrastructure.
Electric vehicle charging point parking bays and forecourts will receive full (100%) non-domestic rates relief until 31 March 2036. In this financial year, we will ask local authorities to award the relief using their discretionary powers. Where relevant, this approach will also enable relief to be backdated to 1 April 2024.
Local authorities are not able to backdate awards of discretionary relief prior to 1 April 2024, due to a legacy restriction on the use of their discretionary powers. Some properties are, however, expected to be eligible for Small Business Rates Relief from the effective date of their assessment for non-domestic rates.
I intend to bring forward regulations later this year to provide for the relief to continue on a statutory basis from 2027-28 to 2035-36. Subject to the approval of the regulations by the Senedd, this will provide certainty and maximise efficiency for ratepayers and local authorities in future years.
This statement is being issued during recess to keep Members informed. Should Members wish me to make a further statement or to answer questions on this when the Senedd returns I would be happy to do so.