Decision Maker: Cabinet

Outcome: For Determination

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: July 15, 2025

Purpose: This consultation seeks views on proposals for regulations to define and counteract a range of artificial rate avoidance arrangements, giving effect to the general anti-avoidance framework WG 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.

Content: (a)       That feedback from Corporate Resources Overview and Scrutiny Committee be considered, and consider a response to the Welsh Government proposals to tackle business rate avoidance, and which is set out in the proposed response to Welsh Governments consultation, as drafted by senior officers; and   (b)       That subject to the consultation proposals going ahead, Cabinet support the recruitment, through a revenue bid, of an additional full time, permanent 1 FTE Revenue Officer from 2026/27 to strengthen resources to combat business rate avoidance cases and to administer the new penalty and compliance processes.