Diolch. I move the motion to approve the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023. The regulations provide for the Valuation Office Agency's digital platform and check, challenge, appeal process to be extended to Wales. They also enable the changes to make the arrangements for appeals to the valuation tribunal for Wales more effective and efficient.

A consultation that closed in 2018 explained the case for reform and sought views on proposed changes to the appeals system in Wales. The consultation provided an opportunity to consider how we can make our appeals system more robust, fit for the future and reflective of the tax base in Wales. One of the key messages from the consultation responses was that no changes should be made between revaluations. Our changes will therefore commence on 1 April when the new rating list takes effect. The VOA has been running the check, challenge, appeal process in England since 2017. In extending the approach to Wales, we have tailored the system to reflect the unique nature of our tax base and feedback from stakeholders. In particular, stakeholders have welcomed our decision not to introduce fees for appeals. If the other reforms are successful in minimising the number of unnecessary appeals, any additional benefit from a fee regime may not justify the administrative costs.

On 29 March 2022, I made an oral statement setting out the Welsh Government’s plans to reform non-domestic rates during the current Senedd term. We have recently consulted on a range of proposals, including plans to move towards more frequent revaluations. The changes that we are making to the appeals system are a critical enabler for this objective. A draft of the regulations was the subject of a technical consultation last year. On 4 November, I published a summary of responses and confirmed that we would move forward with the reforms to the appeals system. A small number of improvements have been made to the regulations in response to the comments received during the consultation.

I am grateful to the Legislation, Justice and Constitution Committee for its consideration of the regulations, and no issues have been raised. I ask Members to approve the regulations today.