This stakeholder update brings together the latest information provided by the Welsh Government on the Non-Domestic Rates (NDR) system in Wales.
Latest updates
Budget for 2026-27
The Welsh Government’s plans for NDR in 2026-27 will be determined as part of the preparations for our Final Budget, following the UK Government Autumn Budget on 26 November 2025. We understand that ratepayers will wish to know details of NDR arrangements for next year. This information will be confirmed as soon as possible and included in our next update.
NDR reform
On 10 June 2025, the Cabinet Secretary for Finance and Welsh Language made a statement in the Senedd, providing an update on the Welsh Government’s progress with the reform of local taxes in Wales. In relation to NDR, we have delivered a wide-ranging programme of reforms during the current Senedd term, as set out in previous updates. The final elements of that programme are on track to be implemented on 1 April 2026.
Differential multipliers
Following consultation, the Welsh Government has confirmed that we will introduce differential multipliers for NDR from 1 April 2026. The Non-Domestic Rating (Description of Differential Multipliers) (Wales) Regulations 2025 will, subject to approval of the Senedd, be made law and specify the properties to which differential multipliers will apply. The values of all multipliers for 2026-27 will be determined later in the year, when all relevant information is available, and will be the subject of further regulations.
Measures to address avoidance
Following consultation, the Welsh Government has confirmed that we will implement the final two legislative interventions within the package of measures to tackle NDR avoidance which was first announced in 2018. We will give effect to the general anti-avoidance framework we have created, by defining a range of artificial avoidance arrangements it will be used to counteract. We will also establish a duty for ratepayers to report certain changes of circumstances to billing authorities. The regulations required to give effect to these measures will be brought forward in due course and, subject to approval of the Senedd, they will come into force on 1 April 2026.
NDR consultations
All consultations apply to Wales only.
Measures to address avoidance of non-domestic rates: summary of responses
A consultation on proposals to address NDR avoidance was open for twelve weeks, from 7 April to 30 June 2025.
Proposals for non-domestic rates differential multipliers: summary of responses
A consultation on proposals to introduce differential multipliers for NDR was open for twelve weeks, from 20 May to 12 August 2025.
Refinements to the classification of self-catering properties for local tax purposes: open
A consultation on proposed refinements to the treatment of self-catering properties for local tax purposes is open for twelve weeks, from 28 August to 20 November 2025.
Further information
We welcome feedback on this stakeholder update. Any comments or enquiries should be directed to: localtaxationpolicy@gov.wales
The next update is planned for January 2026 (provisional).
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