The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 (“the 2017 Regulations”) (S.I. 2017/113 (W. 39)) provide for the contents of non-domestic rates demand notices which are served by or on behalf of billing authorities in Wales. Schedule 2 to the 2017 Regulations sets out the information which must be included in the explanatory notes that must accompany a demand notice, which includes information as to the small business rates relief scheme that is applicable in Wales.