Business Rates

What is Revaluation?

Every five years all non-domestic (business) properties are assessed and given new rateable values, based on rental values and for the purpose of calculating liability for business rates.

The current revaluation took place the 1st April 2017, this is due to be reviewed April 2021

• The rateable value for your non-domestic or business premises were reviewed as part of this revaluation
• Revaluation maintains fairness in the rating system, by ensuring the rates paid by each business reflects changes in the relative rental value of the property over time.
• Revaluation does not raise additional revenue from business rates - It merely redistributes the national overall rates bill

What Is My Rateable Value and How Is It Calculated?

• Rateable value, broadly speaking is the annual rental value that a property could be let for on a common valuation date 1st April 2015.
• The rateable value provided by the Valuation Office Agency is then used by Flintshire County Council as a basis for calculating your business rates bill.
• The Valuation Office Agency gathers details of actual rents paid and other available evidence around the valuation date, and uses this to assess the rental value of your property

I Have a Query About My Rateable Value, Revaluation or Wish To Appeal?

Contact the Valuation Office directly:

Telephone 03000 505 505 or via their website www.gov.uk/correct-your-business-rates

Welsh Government recently announced a £23.6m package of additional funding across Wales to continue and expand the High Street Rates Relief Scheme to eligible ratepayers for 2019-20.

The enhanced scheme, fully funded by Welsh Government, will provide support of up to £2,500 towards Business Rates bills for retail properties with a rateable value of up to £50,000.

As well as increasing the level of support for retailers in town centres, the enhanced scheme will support retailers in other locations.

Ratepayers that occupy more than one property may be entitled to High Street and Retail Rates Relief, subject to State Aid limits.

Retail Relief will be applied to the net bill based on occupation as at 31st March 2019 (providing the same occupier continues to be in occupation on 1st April 2019) after all other reliefs, such as Small Business Rate Relief, have been awarded. So if the net liability for a property after all other reliefs is less than £2,500, the maximum level of retail rate relief will be capped at the net bill amount.

Eligibility for the relief will be calculated based on the circumstances of the property and ratepayer as at 1 April 2019.

Empty properties becoming occupied after 1 April 2019 will qualify for this relief.

If there is a change in occupier part way through the financial year, after relief has already been provided to the hereditament, the new occupier will qualify for the relief on a prop-rata basis.

It is considered that ‘retailers’ will be broadly defined as any occupying property falling within any one of three categories as listed below.

Properties that are being used for the sale of goods to visiting members of the public

• Shops (such as florists, bakers, butchers, grocers, greengrocers, jewelers, stationers, off-licences, newsagents, hardware stores, supermarkets, etc)

• Opticians

• Pharmacies

• Post offices, furnishing shops or display rooms (such as carpet shops, double glazing, garage doors)

• Car or caravan showrooms

• Second hand car lots

• Markets

• Petrol stations

• Garden centres

• Art galleries (where art is for sale or hire)

Properties that are being used for the provision of the following services to visiting members of the public

• Hair and beauty services

• Shoe repairs or key cutting

• Travel agents

• Ticket offices, eg. for theatre

• Dry cleaners

• Launderettes

• PC, TV or domestic appliance repair

• Funeral directors

• Photo processing

• DVD or video rentals

• Tool hire

• Car hire

• Cinemas

• Estate and letting agents

Properties that are being used for the sale of food and/or drink to visiting members of the public

• Restaurants

• Drive-through or drive-in restaurants

• Takeaways

• Sandwich shops

• Cafes

• Coffee shops

• Pubs

• Wine bars

The list below sets out the type of uses that Welsh Government does not consider to be retail for the purpose of this relief and would not be deemed eligible.

Properties that that are being used wholly or mainly for the provision of the following services to visiting members of the public

• Financial services (eg. banks, building societies, cash points, ATMs, bureau de change, payday lenders, betting shops, pawn brokers)

• Medical services (eg. vets, dentists, doctors, osteopaths, chiropractors)

• Professional services (e.g. solicitors, accountants, insurance agents, financial advisers, tutors)

• Post office sorting office

• Sports clubs

• Children’s play centres

• Day nurseries

• Outdoor activity centres

• Gyms

• Kennels and catteries

• Show homes and marketing suites

• Employment agencies

Those properties that are in receipt of 80% Mandatory Charitable Rate Relief are also not eligible for High Street and Retail Rate Relief.

To apply for this relief, please complete our online form.

If you would like to register for Business Rates, or advise us that you have moved, please complete our online Moving Property form.

We will send you a bill with your personal account number on it. You should quote your account number when contacting us or making a payment

If you make any changes to a business property, for example, build an extension or change a shop to a workshop, the rateable value may change. You will need to advise us of any changes you make. The Valuation Office Agency (VOA) will then decide what the rateable value should be. They will tell us their decision and we will send you a new bill.

You must pay the bill you already have until this happens. We cannot change the charge until the Valuation Officer changes the rateable value. If you do not agree with the new rateable value, you must tell the Valuation Officer.

If you would like any more information or think your rateable value should be changed, you should contact the Valuation Office Agency:

Telephone: 03000 505 505

e-mail:  ratingwales@voa.gsi.gov.uk

Website: http://www.voa.gov.uk (new window)

The Non Domestic rates collected by billing authorities are paid into a central pool and redistributed to County and County Borough Councils and Police and Crime Commissioner for North Wales.  Your Council and Police and Crime Commissioner use their shares of redistributed rate income, together with income from their Non Domestic Rates payers, revenue support grant provided by the National Assembly for Wales and certain other sums, to pay for the services they provide.

For further information about your bill, ways to pay, reliefs and exemptions or the spending plans for the Council please click on this link to view the Your Guide to Non Domestic Rates booklet.

Please click on this link for further information about the spending plans for the Police & Crime Commissioner.  Funding North Wales Police

Each business property is given a rateable value. This is independently assessed by the Valuation Office Agency (opens in new window) and represents the open market rental value of the property as at the valuation date. For the 2017 Rating List this is the 1st April 2015. Because the cost to rent a property often goes up, the Valuation Office Agency look at the rateable values every five years to make any changes that are needed.

The rate bill is calculated by multiplying the rateable value by the rate multiplier. The rate multiplier is set by the Welsh Government and is reviewed annually. 

Example

Rateable Value £20,000 x Multiplier 0.535 = Rate Bill £10,700.00

For more information, please contact our Business Rates section

Business Rates multipliers    

The national non domestic multiplier is the rate in the pound by which the rateable value is multiplied to produce the annual rate bill for the property. It is set annually by the Welsh Government and except in a revaluation year cannot, by law, rise more than the amount of the increase in the retail price index.

The standard multiplier for each financial year is shown below

What is e-billing?

E-billing is the new way to receive your Business Rate bill. Instead of getting a traditional paper bill we will send your bill by e-mail.

What are the benefits of e-billing?

E-billing will provide a faster, more efficient and convenient way to receive and check your bills. Here are some of the advantages:

• You can view your bill as soon as it is available and keep a copy on file.

• You still have the choice to download and print your bill.

• You can redistribute copies of bills quickly and electronically.

• Each person named on the bill can receive their own copy at the e-mail address given for each person.

• Bills are issued direct to the intended recipient and are not delayed by post.

• It helps the Council to reduce printing and postage costs.

• It helps protect the environment by saving paper.

How do I register for e-billing?

To register to receive e-bills, simply complete the short application form.

Ebilling application form

Important guidelines regarding using the Councils e-billing service can be found below

Important guidelines regarding e-billing

My Accounts is our online service that allows you to view details of your Business Rates online:

To use this service you need to register by completing and submitting the online registration form.

Once you are registered, we will send you a username and a random password to the address that we normally write to you at. When you receive them you should login into My Accounts and change them both to something that you can remember more easily. We strongly advise that you do this for your own security.    

  Register for My Accounts or Log into My Accounts

What can I use the system for?

Once you have registered and received your username and password, you will be able to use this service to do the following.

If you are a Council Tax account holder with Flintshire County Council, you can use My Accounts to:

If you are a landlord who receives your tenant's Housing Benefit:

You can use the system to check Housing Benefit claims that are paid directly to you.

• Check when a payment is due
• See what payments have been made
• Tell us about any changes

 Frequently Asked Questions

Is it secure?

Yes, we are committed to protecting your privacy online. To ensure that no-body can read the information you send us we have taken the following measures:

 Encryption technology

Our secure server software encrypts all your personal information. Encryption means taking original data (e.g. your username, customer account number and account details) and converting into coded data so that it is unrecognisable as it travels across the Internet. We comply with the Data Protection Act.

 When you enter the secure area of our website you will see a padlock icon appear in your browser window. You can click on the padlock to be sure that it is Flintshire County Council you are trusting.

Data Protection

We comply with the Data Protection Act 2018 which ensures the protection and care of personal information.

We may lawfully disclose information to other public sector agencies to prevent or detect benefit fraud, other crimes and to protect public funds.

We may also use information about you to help you access our services more easily, promote the more efficient delivery of services or help us to recover monies owed.

More information is available about the Data Protection Act.

Why do I need a username and password?

You need a username and a password to help ensure access to your online account is secure. My Accounts uses a combination of a reference number and a separate password, both of which you will be able to change.

What if I forget my password?

Follow the link from the login page and we will send a reminder to your email address.

Can I be 'timed out' of a session?

For security reasons, all connections to My Accounts are timed out after 20 minutes of inactivity. You will need to enter your username and password again to access your account.

When can I use the system?

The system is available 24 hours a day, 7 days a week.

Every non domestic property has a Rateable Value which is set by the Valuation Office Agency (VOA). A Rateable Value broadly represents the annual rent the property could be expected to achieve on the open market at the date of valuation.

The current rateable values for all properties are based on April 2017 commercial rental prices and can be accessed in the 2017 Rating List which and lists every business property, full address, description and rateable value.

You can access the VOA Rating List (new window) to find out the current Rateable Value of your property.

Alternatively, you can contact the Valuation Office Agency by telephone or via email.

Telephone: 03000 505 505

e-mail: ratingwales@voa.gsi.gov.uk

Website: www.voa.gov.uk (new window)

Rateable values are assessed by the Valuation Office Agency (VOA). If you think that your rateable value is incorrect you will need to appeal to the VOA direct.

The VOA will be able to answer any questions you may have, and can explain how the rateable value has been calculated. They will also be able to tell you under which circumstances an amendment to the rateable value might be appropriate.

Details on how to appeal, time limits and other useful information can be found on the Valuation Office website (new window)

Employing a Rating Surveyor

If you are considering making a proposal to change your rateable value you may wish to contact a rating adviser. Members of the Royal Institute of Chartered Surveyors (new window) (RICS) and Institute of Revenues and Valuation (new window) (IRRV) are regulated by rules of professional conduct designed to protect the public from misconduct. You can find details of these organisations and their members on their website's.

Before employing a rating adviser, and particularly before employing one who is not a member of one of those bodies, you should satisfy yourself that he or she has the necessary knowledge and expertise, as well as appropriate indemnity insurance.

You should be wary of false or misleading claims

Please be careful before entering into any contract and take advice if necessary before you do so. And bear in mind that no matter how persuasive they may be, no one can guarantee reductions in rateable value. These are always subject to the agreement of the Valuation Office Agency or the decisions of a Valuation Tribunal or higher court.

If I appeal against my rateable value – will I still have to pay?

Yes. Rates are payable based on the rateable value which appears in the current Rating List and if you do not pay as shown on your bill, recovery action will have to be taken, even though an appeal may be outstanding. If your appeal is successful and your rates are reduced, interest is usually payable on any overpayment, providing further recovery action has not commenced. If you are having difficulty paying your Business Rates, please get in touch with us straight away.

If you want to contact the Valuation Office Agency by telephone or email:

Telephone: 03000 505 505

e-mail: ratingwales@voa.gsi.gov.uk

Website: www.voa.gov.uk (new window)

Online

You can pay online with most credit and debit cards.

Internet / telephone banking

You can make payment using telephone or internet banking. Simply quote the Council’s bank details (Sort Code 54 10 10, Account Number 72521775), and quote your Business Rates reference number as shown on your bill.

Direct Debit

The majority of our customers choose to pay by Direct Debit. If you would like to change to this method of payment. Please contact the Business Rates Team on (01352) 704848. We are usually able to set your Direct Debits up over the telephone. Alternatively, you can download our Business Rates Direct Debit form. 

Credit / Debit Card Telephone payments

You can make payment with most credit or debit cards on our automated telephone payment service by calling 01352 704 470 and following the prompts given.

Bank

You can make payment by cash or cheque at any bank, but you may be charged for this service. It is important that you quote the Council’s bank details (Sort Code 54 10 10, Account Number 72521775), along with your Business Rates Reference number.

Postal payments

Cheques may be sent through the post, made payable to ‘Flintshire County Council’ and posted to the address shown on the front of your bill. It is important to write your Business Rates reference number on the back of your cheque. Please allow 7 days for your payment to reach your account. We will send a receipt if you request one.

Council / Connects Offices - Opening times as advertised

We welcome payment by cash and most credit or debit cards. Please take your bill with you when you make your payment and you will be given a receipt.

For information regarding opening times and addresses please follow the link - Flintshire Connects

Small Business Rates Relief

Most occupied 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.

Businesses operating as childcare providers and occupying properties with a rateable value of up to £6,000 receive 100% rate relief and those with a rateable value between £6,001 and £20,500 will receive relief that will be reduced on a tapered basis from 100% to zero.

Registered Childcare Providers

Welsh Government have announced that with effect from 1st April 2019, childcare providers will receive a higher level of rate relief under the Welsh Small Business Rate Relief.

From 1st April 2019, all registered child care providers in Wales will be awarded 100% business rate relief.

The higher level of rate relief is designed to help the sector in delivering the Welsh childcare offer of 30 hours of early education and childcare, helping working parents of three to four-year-olds access employment opportunities; support economic wellbeing and long term growth.

Post Offices

Businesses operating as Post Offices and occupying properties with a rateable value of up to £9,000 receive 100% rate relief and those with a rateable value between £9,001 and £12,000 will receive 50% rate relief.

Small Business Rates for multiple businesses

In cases where a ratepayer is liable for more than two properties on a single local non-domestic rating list (“local list”), and those properties meet only the rateable value conditions, the ratepayer will only receive relief for a maximum of two such properties.

Under Article 4 of the regulations, where a ratepayer is liable to pay business rates for more than two properties shown on the local Non Domestic Rating list in each Council area, which satisfy the rateable value conditions, the ratepayer must give notice of those properties to the Council as soon as it is reasonable to do so.

It is the responsibility of the ratepayer to advise the Council if they are currently receiving more than two instances of Small Business Rate Relief in relation to any properties they are responsible for paying business rates on. To report a change of circumstances you can get in touch with the Council.

Mandatory or Discretionary Rate Relief

Registered Charities and Community Amateur Sports Clubs (CASC) can apply for Mandatory relief of 80% if the premises occupied by the Charity or CASC are wholly or mainly used for charitable purposes.

Organisations typically qualifying for Mandatory Rate Relief are:

• Charities registered with the Charity Commission under section 3 of the Charities Act 1983, including those excepted from such registration
• Charity shops, providing the premises are used wholly or mainly for the sale of donated goods and where the proceeds of sales are used for the charity only.
• Community Amateur Sport Clubs registered with HM Revenue and Customs.

In cases where ratepayers are registered Charities or registered as a CASC and receive 80% Mandatory Rate Relief, the Council will usually award up to 20% additional Discretionary 'top up' relief to those organisations who occupy small premises with a rateable value of £6,000 or less. Organisations occupying premises with a rateable value of £6,001 or greater will not usually be considered for discretionary ‘top-up’ relief.

In cases where voluntary and not-for-profits organisations are not registered with the Charity Commission or registered as a CASC, the Council may award Discretionary Rate Relief at a level up to 100% to those organisations who occupy small premises with a rateable value of £6,000 or less. Organisations occupying premises with a rateable value of £6,001 or greater will usually be awarded Discretionary Rate Relief at a level not exceeding 80%.

Further information about the framework adopted by the Council for Mandatory and/or Discretionary Rate Relief is contained in the policy framework

You can complete the application form for Mandatory and/or Discretionary Rate reliefs.

Hardship relief

The Council can consider applications for Hardship Relief where a Business is unable to meet the Business Rates commitment or if payment of the bill would cause the business to close. The Council must consider if it is in the public interest of other Council Tax payers to award the relief and would require evidence of the following:

• The ratepayer is able to satisfy the Council that they are not able to meet their full Business Rates liability or part of their liability.
• The ratepayer is able to demonstrate that all reasonable steps have been taken to meet their full Business Rates liability.
• The ratepayer can prove that their current circumstances are unlikely to improve in the following 12 months making payment of the Business Rates impossible.
• The ratepayer has no access to assets that could be realised and used to pay the Business Rates.
• The closure of the business would be a significant loss to the community where they are located.

Hardship Relief Policy

Hardship Relief Application Form

Part Occupation Relief

Any business can make application for Part Occupation Relief where it appears to the authority that part of a property is unoccupied for a ‘short period of time’.

When exercising discretion the Council must have regard to 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 be made in writing to include a plan of the premises indicating the unoccupied part.