Written Statement by MS, Welsh Cabinet Minister for
Finance
The Welsh Government will provide a new non-domestic rates relief
for electric vehicle charging point parking bays and forecourts.
This relief will apply for the next 10 years, to support the
continued proliferation of charging infrastructure required to
facilitate the transition to electric vehicles in Wales.
As the sector continues to evolve, the HMRC Valuation Office has
determined that, in some circumstances, charging points and
associated parking bays should be assessed for non-domestic rates
under the existing legal framework. This relief will delay the
resulting non-domestic rates liability. The Welsh Government
supports the expansion of charging networks and the need to limit
potential investment barriers, particularly in areas which are
poorly served by the existing infrastructure.
Electric vehicle charging point parking bays and forecourts will
receive full (100%) non-domestic rates relief until 31 March
2036. In this financial year, we will ask local authorities to
award the relief using their discretionary powers. Where
relevant, this approach will also enable relief to be backdated
to 1 April 2024.
Local authorities are not able to backdate awards of
discretionary relief prior to 1 April 2024, due to a legacy
restriction on the use of their discretionary powers. Some
properties are, however, expected to be eligible for Small
Business Rates Relief from the effective date of their assessment
for non-domestic rates.
I intend to bring forward regulations later this year to provide
for the relief to continue on a statutory basis from 2027-28 to
2035-36. Subject to the approval of the regulations by the
Senedd, this will provide certainty and maximise efficiency for
ratepayers and local authorities in future years.
This statement is being issued during recess to keep Members
informed. Should Members wish me to make a further statement or
to answer questions on this when the Senedd returns I would be
happy to do so.
