Find out if you can get a Business Rates discount

You may be able to get a discount on your business rates. You can find information on the discounts available – and find out if your business could apply.

Increases to Rates Relief to 2018

Business premises with a rateable value up to £6,000 will receive 100% relief and those with a rateable value between £6,001 and £12,000 will receive relief that will be reduced on a tapered basis from 100% to zero.

Illustration of  approximate percentage of tapered relief 

Rateable Value

% Relief

Rateable Value

% relief

0-6000

100

9,000

50

7000

83.4

10,000

33.3

8000

66.6

11,000

16.6

Where businesses receive a higher rate of relief under the current scheme than under the enhanced scheme they will receive the rate of relief most beneficial to them.  

Notes:

1. All business properties must be wholly occupied to qualify for relief.

2. Excepted Properties are not eligible for relief. That is those occupied by a council, police authority or the Crown; those occupied by charities, registered clubs, or not-for-profit bodies whose main objectives are philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts; beach huts; property which is used exclusively for the display of advertisements, parking of motor vehicles, sewage works or electronic communications apparatus.

Which Relief scheme will apply for the period October 2010 to 31st March 2018.

Category

RV From

RV To

S.B.R scheme

Not Excepted or in any other Category

0

7,800

Enhanced Scheme

Not Excepted or in any other Category

7,801

12,000

Enhanced Scheme

Post Office

0

9,000

Current Scheme

Post Office

9,001

12,000

Current Scheme

Child Care

0

9,000

Enhanced Scheme

Child Care

9,001

12,000

Current Scheme

Retail Premises

7,801

10,499

Enhanced Scheme

Retail Premises

10,500

11,000

Current Scheme

From 1st April 2018 the rates relief thresholds and values that applied at 1st April 2010 will apply 

Effective Rates from 1 April 2010

Business Type & Rateable Value (RV) Relief Percentage Who Qualifies How To Claim
Businesses with RV of £1 – £2,400 50% All businesses qualify, apart for the following:- Premises operating as, or occupied by Post Offices; local authorities, police authorities or Crown buildings; charities and not-for-profit bodies, beach huts, advertising boards/rights, car parks, sewage works or electronic communication apparatus. No application is required The relief is normally automatically awarded on the basis of the rateable value limit and providing that the qualifying criteria are met.
       
Businesses with RV of £2,401 – £7,800 25% All businesses qualify, apart for the following:- Premises operating as, or occupied by Post Offices; local authorities, police authorities or Crown buildings; charities and not-for-profit bodies, beach huts, advertising boards/rights, car parks, sewage works or electronic communication apparatus. No application is required The relief is normally automatically awarded on the basis of the rateable value limit and providing that the qualifying criteria are met.
       
Post Office with RV of £1 – £9,000 100% Premises that are used, or part of which is used as a post office. Fill in an application form
       
Post Office with RV of £9,001 - £12,000 50% Premises that are used, or part of which is used, as a post office. Fill in an application form
       
Childcare Providers/Nurseries with RV of Up to £12,000 50% The premises must be wholly used for child-minding or the provision of day care in Wales and registered under Part XA of the children Act 1989. Fill in an application form
       
Retail premises selling goods with RV of £7,801 – £11,000 25% The premises must be used wholly or mainly for the sale of goods, which also includes :-the sale of meals, refreshments of intoxicating liquor for consumption on or off the premises petrol or other automotive fuels for fuelling motor vehicles intended or adapted for use on roadsBusinesses occupying more than one property in Wales with a rateable value between these thresholds will only be entitled to relief on one property, which they will choose. Fill in an application form To qualify for relief a business must show that the retail eligibility criteria are met. Also, in the case of businesses that occupy more than one property in Wales, then the notification shall only be submitted to one authority of their choosing.
       
Business Type and Rateable Value Relief % Who Qualifies How to Claim
Local charities –no RV limit 80% Mandatory/Up to 20% Discretionary Premises that are used for charitable purposes by local organisations registered with the Charity Commission. Download the application form
       
National charities – no RV limit 80% Mandatory Premises that are used for charitable purposes by national organisations registered with the Charity Commission. Download the application form
       
Community amateur sports clubs – No RV limit 80% Mandatory Premises that are registered with H.M. Revenue & Customs as such. Download the application form
       
Village Halls – no RV limit Up to 100% Community Centres, Village Halls or Institutes that are for community use and bear the same characteristics as registered charities. Download the application form
       
Most Sports Clubs – no RV limit Up to 100% Premises occupied by sporting clubs, societies or other organisations used for non-profit making recreation/, social welfare etc. Download the application form
Relief Type Relief % Who Qualifies How to Claim
Part Occupation Relief Any % and amount Any business can make application for Part Occupation Relief part of a property is unoccupied for a ‘short period of time’. When exercising discretion the Council must apply the general rule that a person who occupies part of a property is deemed to occupy the whole of the property. It is not intended that because part of a property is not in use that it should be taken out of rating. However, where there are practical difficulties in occupying or vacating a property in one operation, or where a building or manufacturing site becomes temporarily redundant it might be reasonable to award rate relief. Part Occupation Relief is now time limited to 3 months for most businesses and 6 months for industrial properties due to the introduction of the Empty Property Relief changes. Application to provide eligibility of entitlement followed by an inspection of the premises.
Relief Type Relief Percentage Who Qualifies How To Claim
Hardship Rate Relief No RV limit Any % and amount Any business can make application for Hardship Relief and the council must judge whether it is in the public interest to award it. The test of financial hardship must be made in addition to looking at the wider interests of tax payers. Click here for further details. Download the application form
Relief Type Relief Precentage Who Qualifies How to Claim
Discretionary Rate Relief No RV limit Any % and Amount Any business can make application for Discretionary Relief and the Council must consider whether it is in the public interest to award it. The council can do this only if it is satisfied that it would be reasonable for it to do so, considering the interests of their council tax payers.. Click here for further details. Written application to be submitted.

Following the 2017 non-domestic rates revaluation by the Valuation Office Agency, transitional relief will be implemented to support ratepayers whose eligibility for Small Business Rate Relief (SBRR) will be affected as a result of the revaluation.

The transitional relief scheme will be introduced to assist ratepayers in receipt of SBRR on 31st March 2017, experiencing a reduction in the percentage of SBRR they are entitled to on 1st  April 2017, due to increases in their rateable value following the revaluation.

SBRR will be applied prior to transitional relief. The transitional relief will work by phasing in any resultant increases in liability over a 3 year period by the percentages below:

  • 25% of increased liability in year 1,
  • 50% in year 2
  • 75% in year 3

Eligible ratepayers are those:

  • Moving from full SBRR to partial SBRR
  • Moving from full SBRR to no SBRR
  • Moving from partial SBRR to no SBRR
  • Staying within partial SBRR but seeing an increase in rateable value

The Welsh Government has provided funding for a “High Street Rates Relief” scheme to operate for the financial year 2017-18. The maximum funding available will be £1,500. The relief is available to retailers and has two tiers, both with qualifying criteria being:

 

Tier 1 - Maximum £500

 

  • The Rateable Value is between £6,001 and £12,000*
  • The property is occupied for retail purposes as at 31 March 2017 ( and same occupier continues to be in occupation on 1 April 2017)
  • In receipt of small business rates relief and/or transitional relief on 1 April 2017
  • The maximum amount of relief is £500 within financial year 2017-18Any sum of this award and any other funding must be less than the state aid de minimis (currently 200,000 Euros over a three year period)

 

* will be a small number of ratepayers with a rateable value of £12,000 or above who are in receipt of Transitional Relief. These ratepayers will also qualify for Tier 1 relief.

                                                                                                                                          

Tier 2 - £1,500

  • The Rateable Value is between £12,001 and £50,000
  • The property is occupied for retail purposes as at 31 March 2017 and the same occupier continues to be in occupation on 1 April 2017)
  • Not in receipt of small business rates relief or transitional relief on 1 April 2017and have an increase in their liability on the 1 April 2017
  • Any sum of this award and any other funding must be less than the state aid de minimis (currently 200,000 Euros over a three year period

High street retailer - Within the scheme adopted the council will deem properties located in out of town retail parks, out of town shopping centres, and industrial estates as ineligible because they are not considered to comprise the “high street” for the purposes of this relief. Retailers that operate outside of retail parks and industrial estates will be eligible provided they meet criteria set out above. The premises must be wholly or mainly being used as “retail” premises, within the high street and retail premises covers “shops, restaurants, cafes and drinking establishments.

 

Exclusions

There are certain types of properties that, in compliance with the Welsh Government guidance, the Council will exclude the rate-payer from high street rates relief, these are as follows:

  • The property is not occupied on 1 April 2017
  • The property is not reasonably accessible to visiting members of the public
  • The property is located in an out of town Retail Park or an industrial estate.
  • The property is in receipt of mandatory charitable relief (80%)

In addition, and in compliance with the Welsh Government guidance, the Council Will deem that the types of uses below (or those similar in use) are not considered to be High Street retail use for the purpose of this relief. Therefore they would not be not to be eligible for the relief. Excluded uses are:

  • Financial services
  • Medical services (e.g. vets, dentists, doctors, osteopaths, chiropractors)
  • Professional services (e.g. solicitors, accountants, insurance agents
  • Tourism accommodation such as B&Bs, hotel accommodation & caravan sites
  • Day nurseries & Children’s play centres
  • Outdoor activity centres & gyms
  • Kennels and catteries
  • Show homes and marketing suites
  • Employment agencies

To apply download the application form here

Click here to view High Street Rates Relief Guidance  

More Information

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