The Welsh Government has made the Non-Domestic Rating (Provision of Information About Changes of Circumstances) (Wales) Regulations 2026 (WSI 2026/15). Approved by Senedd Cymru and made on 21 January 2026, the instrument creates a statutory duty on ratepayers to notify billing authorities when specified changes occur.
Commencement is staged. Regulations 1 and 10 come into force on 31 January 2026. Regulations 2 to 9 and 11 take effect on 1 April 2026. The new notification duty and the associated penalty, review and appeal framework apply from 1 April 2026.
The duty applies to “P”, defined as the ratepayer of a hereditament on a local non-domestic rating list for a chargeable financial year. For occupied properties, the ratepayer is the occupier; for unoccupied properties, the owner (as set out in section 65 of the Local Government Finance Act 1988). Notifications must be provided in writing.
Notifications are sent to the billing authority that maintains the local list in which the hereditament appears. In Wales, billing authorities are county councils and county borough councils.
Notifiable information comprises two elements: a confirmation that a specified change has occurred and the date on which it occurred. The specified changes are a change in the identity of the ratepayer; a previously unoccupied property becoming occupied; or a property ceasing to be occupied where it is immediately unoccupied afterwards.
The notification period is 60 days beginning with the day of the change. For example, if a workshop becomes empty on 10 April 2026, the deadline to notify is 9 June 2026. Ratepayers should retain clear evidence of the date of change and of the notification submitted.
Failure to notify within 60 days allows the billing authority to impose a civil penalty of £500. A penalty may be imposed even if the person is no longer the ratepayer at the time of imposition. Any penalty income must be paid into the Welsh Consolidated Fund. Unpaid penalties are recoverable as civil debts, but enforcement cannot begin until the review period has expired and any review or appeal has been determined.
A separate offence arises where a person knowingly or recklessly provides false information in purported compliance. On summary conviction, liability is to a fine not exceeding level 3 on the standard scale.
When a penalty is imposed, the authority must serve a penalty notice stating the amount, the reasons, how payment may be made, a payment period of not less than 21 days from the date of the notice, the person’s rights to review and appeal, and the consequences of non-payment.
A person may request a review within 30 days of the penalty notice, setting out why the penalty or its amount is disputed. The authority must decide to confirm, reduce or remit the penalty and provide written reasons within 30 days of the request. If no conclusion is notified within that period, the penalty is deemed confirmed. Where reduced or remitted, a further penalty notice must be served and any overpayment repaid within 21 days.
Appeals lie to the Valuation Tribunal for Wales once a penalty is confirmed or reduced-or deemed confirmed after a missed review deadline. Under the amended 2023 Appeals Regulations, an appeal must reach the tribunal within 30 days of the review conclusion notice (or deemed notice). The tribunal may order a reduction or remission of the penalty by the billing authority.
Service of penalty notices and further notices is valid if hand delivered, delivered to the proper address, sent by post or by electronic communication. For a company, service may be to the secretary or clerk; for a partnership, to a partner or a person controlling or managing the business. The proper address is the registered or principal office for a body corporate, the principal office for a partnership, and the last known address in other cases. Electronic communication has the meaning set by the Electronic Communications Act 2000, and section 233 of the Local Government Act 1972 provides additional service methods.
From 31 January 2026, demand notices must include standard wording reminding ratepayers of the 60-day duty, the three trigger events, the £500 penalty for failing to notify, and the potential level 3 fine for false statements. In practical terms, ratepayers and managing agents should track the date of any relevant change, designate responsibility for notifications, and retain proofs of submission. Billing authorities should update demand notice templates, establish review workflows to meet the 30-day decision requirement, and ensure processes are in place to route penalty receipts to the Welsh Consolidated Fund ahead of April.