
2025 No. 273 (W. 55)
Rating And Valuation, Wales
The Non-Domestic Rating (Withdrawal of Charitable Relief for Independent Schools) (Wales) Regulations 2025
Made 5 March 2025
Coming into force 1 April 2025

The Welsh Ministers make these Regulations in exercise of the powers conferred on them by paragraph 8C of Schedule 4ZA and paragraph 2C of Schedule 4ZB to the Local Government Finance Act 1988.

In accordance with section 143A(5)(h) and (i) of that Act, a draft of this instrument has been laid before and approved by resolution of Senedd Cymru.
Title and coming into force
1 

(1) The title of these Regulations is the Non-Domestic Rating (Withdrawal of Charitable Relief for Independent Schools) (Wales) Regulations 2025.
(2) These Regulations come into force on 1 April 2025.
Amendments to the Local Government Finance Act 1988
2 
The Local Government Finance Act 1988 is amended in accordance with regulations 3 and 4.
Amendments to Schedule 4ZA (occupied hereditaments: chargeable amount)
3 
In Schedule 4ZA (occupied hereditaments: chargeable amount), after paragraph 2 (charitable rate relief), insert—“
2A. 

(1) Paragraph 2 does not apply where the hereditament is situated in Wales and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (2).
(2) An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
(3) In this paragraph—
(a) “independent school” has the meaning given by section 463 of the Education Act 1996, and
(b) “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.”
Amendments to Schedule 4ZB (unoccupied hereditaments: chargeable amount)
4 
In Schedule 4ZB (unoccupied hereditaments: chargeable amount), in paragraph 2 (charitable rate relief), after sub-paragraph (7) insert—“
(7A) Sub-paragraph (3) does not apply where, on the day concerned, it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (7B).
(7B) An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
(7C) In sub-paragraphs (7A) and (7B)—
(a) “independent school” has the meaning given by section 463 of the Education Act 1996, and
(b) “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.”
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
5 March 2025