
1 

(1) The title of these Regulations is the Non-Domestic Rating (Description of Differential Multipliers) (Wales) Regulations 2025.
(2) These Regulations come into force on 1 April 2026.
2 
In these Regulations—
 “the Act” (“y Ddeddf”) means the Local Government Finance Act 1988;
 “central list” (“rhestr ganolog”) means a list compiled and maintained under section 52ZA of the Act;
 “chargeable day” (“diwrnod y codir swm ynglŷn ag ef”), has the following meanings—
(a) in relation to occupied hereditaments shown in a local list, has the meaning given in section 43(3) of the Act;
(b) in relation to unoccupied hereditaments shown in a local list, has the meaning given in section 45(3) of the Act;
(c) in relation to hereditaments shown in a central list, has the meaning given in section 54(3) of the Act;
 “hereditament” (“hereditament”) has the meaning given in section 64 of the Act;
 “local list” (“rhestr leol”) means a list compiled and maintained under section 41ZA of the Act;
 “rateable value” (“gwerth ardrethol”) means the value calculated under Schedule 6 to the Act.
3 

(1) For the purposes of paragraph A16(1)(a) of Schedule 7 to the Act, there is a retail multiplier.
(2) The retail multiplier applies to hereditaments on a local list that on the chargeable day concerned—
(a) have a rateable value of less than £51,000, and
(b) are described on that list as—
(i) “kiosk and premises”,
(ii) “pharmacy and premises”,
(iii) “post office and premises”,
(iv) “shop and premises”, or
(v) “shop, post office and premises”.
4 

(1) For the purposes of paragraph A16(1)(a) of Schedule 7 to the Act, there is a higher multiplier.
(2) The higher multiplier applies to hereditaments on a local list that on the chargeable day concerned—
(a) have a rateable value of more than £100,000, and
(b) are not described on that list as—
(i) “ambulance station and premises”,
(ii) “auxiliary defence establishment and premises”,
(iii) “cemetery and premises”,
(iv) “college and premises”,
(v) “crematorium and premises”,
(vi) “fire station and premises”,
(vii) “health centre and premises”,
(viii) “hospital and premises”,
(ix) “law court and premises”,
(x) “leisure centre and premises”,
(xi) “library and premises”,
(xii) “museum and premises”,
(xiii) “police station and premises”,
(xiv) “prison and premises”,
(xv) “school and premises”,
(xvi) “sports centre and premises”,
(xvii) “surgery and premises”,
(xviii) “swimming pool and premises”, or
(xix) “university and premises”.
5 

(1) For the purposes of paragraph A16(1)(b) of Schedule 7 to the Act, there is a higher multiplier.
(2) The higher multiplier applies to hereditaments on the central list that have a rateable value of more than £100,000.
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
5 November 2025