Purpose

To seek views on proposals for regulations to define and counteract a range of artificial rate avoidance arrangements, giving effect to the general anti-avoidance framework Welsh Government have established. It will also create a duty for ratepayers to report certain changes of circumstances to billing authorities. The Welsh Government intends for both proposals to take effect from 1 April 2026.

Decision

That the report be deferred to Cabinet on 15th July, 2025.