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.

Content

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