In 2018-19, the Welsh Government is providing a grant which gives 100 per cent non-domestic rates relief to all community hydropower projects with a rateable value of £50,000 or below.

In 2018-19, the Welsh Government is providing around £210 million of rates relief to support businesses in Wales, including those in Mid and West Wales. For 2019-20, we are providing an extra £23.6 million of support through our enhanced high street and retail rates relief scheme.

Our council tax reduction scheme for 2019-20 maintains entitlement to support for vulnerable and low‑income households in Wales. 

It remains too early to draw any conclusions about the potential effects of land transaction tax on commercial property transactions and revenue. We will continue to monitor the situation.

The setting of budgets and council tax is a matter for democratically elected local authorities. They are answerable to their residents for the decisions they make. The Welsh Government has set out how it is reviewing council tax more broadly to improve fairness.

In November, over 2 million people received a letter from HMRC and a Welsh Government leaflet setting out how Welsh rates of income tax will work. Social media campaign activity is ongoing, and we are working with HMRC and external stakeholders to cascade key information and increase awareness.