Part of 1. Questions to the First Minister – in the Senedd at 1:35 pm on 13 November 2018.
I don’t think there’s a loophole, but the law is very clear—it’s stronger than in England. It is a matter, of course, for the Valuation Office Agency, but if somebody wants to change their status, where they change from paying the council tax to paying business non-domestic rates, they have to show evidence that that is correct. They can’t just state that; they have to provide evidence. If that evidence is weak, or the evidence isn’t sufficient, the Valuation Office Agency can reconsider what they’ve done, and then, of course, they can give them a bill that could go back years regarding paying the council tax. So, ensuring that the law is considered is the point here, and I think the law is clear enough, but it's up to the Valuation Office Agency to police the situation.