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.