The policy decision here is to bring independent schools with charitable status into line with other independent schools in Wales for non-domestic rates purposes. Relief will be preserved for some independent schools where most learners have been placed in the school by a local authority as part of delivering additional learning provision.
Equivalent changes have already been made in Scotland and are expected in England from 1 April 2025 (to be enacted via a Local Government Finance Act).
HMRC summarise the various reliefs from business rates in England (including charitable rates relief) on a single landing page. Notes on non-domestic rates in ScotlandWales and Northern Ireland are also available separately.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The policy decision here is to bring independent schools with charitable status into line with other independent schools in Wales for non-domestic rates purposes. Relief will be preserved for some independent schools where most learners have been placed in the school by a local authority as part of delivering additional learning provision.
Equivalent changes have already been made in Scotland and are expected in England from 1 April 2025 (to be enacted via a Local Government Finance Act).
HMRC summarise the various reliefs from business rates in England (including charitable rates relief) on a single landing page. Notes on non-domestic rates in ScotlandWales and Northern Ireland are also available separately.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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