
1 
The title of these Regulations is the Non-Domestic Rating Contributions (Wales) (Amendment) Regulations 2024 and they come into force on 31 December 2024.
2 

(1) The Non-Domestic Rating Contributions (Wales) Regulations 1992 are amended as follows in relation to a financial year beginning with or after 1 April 2025.
(2) In paragraph 3 of Schedule 1 (rules for the calculation of non-domestic rating contributions)—
(a) in sub-paragraph (1)(a), for “the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);” substitute “one of the following applies—”;
(b) after sub-paragraph (1)(a) insert—“
(i) the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
(ii) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs;”;
(c) in sub-paragraph (1)(b)(i), for the words “the hereditament is not an excepted hereditament, and all or part of it”, substitute “all or part of the hereditament”;
(d) omit sub-paragraph (1)(b)(ii) and the “or” after it;
(e) in sub-paragraph (1)(b)(iii), omit the words “is not an excepted hereditament, it”;
(f) in sub-paragraph (4)(a), for “the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);” substitute “one of the following applies—”;
(g) after sub-paragraph (4)(a) insert—“
(i) the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
(ii) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs;”;
(h) in sub-paragraph (4)(b)—
(i) for “75” substitute “90”;
(ii) in sub-paragraph (i), for the words “the hereditament is not an excepted hereditament, and all or part of it” substitute “all or part of the hereditament”;
(iii) omit sub-paragraph (ii) and the “or” after it;
(iv) in sub-paragraph (iii), omit the words “is not an excepted hereditament, it”.
(3) In Schedule 2 (assumptions relating to provisional amounts)—
(a) in paragraph 3(a), for “the condition in section 47(2)(a) applies, and” substitute “one of the following applies on the chargeable day—”;
(b) after paragraph 3(a) insert—“
(i) the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);
(ii) the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs, and”;
(c) in paragraph 4(a), for “other than a hereditament in relation to which the condition in 47(2)(a) applies, and” substitute “in relation to which one of the following applies on the chargeable day—”;
(d) after paragraph 4(a) insert—“
(i) all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit, and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;
(ii) the hereditament is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit, and”.
(4) For Schedule 4 (adult population figures) substitute the Schedule to these Regulations.
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
11 November 2024
SCHEDULE
Regulation 2(4)
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SCHEDULE 4
Regulation 6(5)


Billing authority area Prescribed figure
Blaenau Gwent 54,032
Bridgend/Pen-y-bont ar Ogwr 117,802
Caerphilly/Caerffili 140,377
Cardiff/Caerdydd 307,789
Carmarthenshire/Sir Gaerfyrddin 153,399
Ceredigion 61,618
Conwy 93,937
Denbighshire/Sir Ddinbych 77,877
Flintshire/Sir y Fflint 124,995
Gwynedd 97,490
Isle of Anglesey/Ynys Môn 56,220
Merthyr Tydfil/Merthyr Tudful 46,137
Monmouthshire/Sir Fynwy 77,533
Neath Port Talbot/Castell-nedd Port Talbot 114,906
Newport/Casnewydd 126,592
Pembrokeshire/Sir Benfro 101,521
Powys 111,015
Rhondda Cynon Taf 192,277
Swansea/Abertawe 199,795
Torfaen 73,991
Vale of Glamorgan/Bro Morgannwg 106,750
Wrexham/Wrecsam 108,383”