Decision Maker: Corporate Resources Overview & Scrutiny Committee

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: June 12, 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 the Committee’s comments on the proposed consultation response to Welsh Government proposals to tackle business rate avoidance be referred to Cabinet; and   (b)     That the Committee recognises that if enacted as suggested, the consultation would result in extra demands on the Revenues service and would therefore invite a revenue bid to strengthen resources, once the outcome of the consultation and subsequent legislation by Welsh Government is known.