Abstract
This report explores the feasibility and implications of introducing differential Non-Domestic Rates (NDR) multipliers in Wales, as enabled by the Local Government Finance (Wales) Act 2024. The analysis is framed around Plaid Cymru’s proposal to support Welsh-owned and town-centre businesses through preferential tax treatment, while maintaining fiscal neutrality.
| Original language | English |
|---|---|
| Publisher | Prifysgol Bangor University |
| Number of pages | 40 |
| Publication status | Published - Sept 2025 |
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