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Business Rates

Business Rates Revaluation

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 Government deferred the 2015 revaluation to 1st April 2017.

The rateable value for your non-domestic or business premises will be 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

Transitional Relief

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 31 March 2017, experiencing a reduction in the percentage of SBRR they are entitled to on 1 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 (25% of increased liability in year 1, 50% in year 2 and 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

How do I register or notify changes?

If you would like to register for Business Rates, or advise us that you have moved, you can download our form Moving Property

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)

Your Business Rates Bill

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

How are they calculated?

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 2010 Rating List this is the 1st April 2008. 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 0.499 = Rate Bill £9,980.00

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

Financial Year	Multiplier (pence in the pound)
2017 - 18	49.9
2016 - 17	48.6
2015 - 16	48.2
2014 - 15	47.3
2013 - 14	46.4
2012 - 13	45.2
2011 - 12	42.8
2010 - 11	40.9

E-Billing Service

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

View your account online - Business Rates

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.

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 1998 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.

What is the rateable value of my property?

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)

How can I appeal against my rateable value?

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)

How and where can I pay?

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.

Please Note - There is a 1.45% handling fee for payments made by credit card.

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 below

Flintshire Connects

Business Rate Reductions

SMALL BUSINESS RATES RELIEF

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.

Rateable Value	% Relief
0 - 6000	100
7000	83.4
8000	66.6
9000	50
10,000	33.3
11,000	16.6
12,000	Nil

Mandatory or Discretionary Rate Relief - 2017 / 18

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 and 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 and 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 not usually consider awarding additional 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 not usually 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 download 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.

High Street Retail Relief

What is Retail Relief?

The Welsh Government has provided councils with funding for a “High Street Rates Relief” scheme to operate for the financial year 2017-18. It will be available from the 1st of April 2017 until 31st of March 2018. The maximum funding available is £1,500.This relief is aimed at high street retailers in Wales, for example, shops, pubs, restaurants and cafes. This scheme is designed to help retailers that have seen their rates increase as a result of the recent revaluation exercise carried out by the Valuation Office Agency.

There will be two tiers of non-domestic rates relief available to eligible high street retailers occupying premises with a rateable value of £50,000 or less, in the financial year 2017-18, subject to State Aid limits. There will be up to £500 available for Tier 1 and up to £1,500 for Tier 2.

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 2017-18

• 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)

Please note, there 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 your 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

If your rates payable are less than the amount of relief to be awarded, you will only be awarded up to that balance

What is considered to be a High Street Retailer?

It is intended that, for the purposes of this scheme, high street properties are such properties as, shops, restaurants, cafes and drinking establishments.

Relief is specifically designed to support retailers that operate in town and village centres. Properties located in out of town retail parks, out of town shopping centres, and industrial estates are ineligible for this relief.

Exclusions

There are other types of properties where the ratepayer will be excluded from high street rate 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 in receipt of mandatory charitable relief (80%)

In accordance with the Welsh Government guidance, the Council will deem that the types of uses listed below (or those similar in use) are not considered to be High Street retailers and therefore, they will also be excluded.

• 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 and & caravan sites

• Day nurseries & Children’s play centres

• Outdoor activity centres & gyms

• Kennels and catteries

• Show homes and marketing suites

• Employment agencies

To apply for this relief, please download, complete and return our application form.

What are the charges on empty properties?

If your property has already received the three or six month exemption period (three months for non industrial properties and six month for industrial properties) and the rateable value is £2,600 or more, you will be required to pay Business Rates at the full rate if the property remains empty and unoccupied.

We won’t charge empty property rates on the following properties:

• If the property has been empty for less than three months or six months for factories and warehouses.

• A property with a rateable value of less than £2,600.

• Where the owner is entitled to possession of the property only in the capacity as the personal representative of a deceased person.

• Where the owner is a liquidator or a trustee under a deed of arrangement or the owner is subject to a bankruptcy order, or as a company is subject to winding up order or an administration order.

• Where the property is a listed buildings or where it is the subject of a building preservation notice or it is scheduled as an ancient monument

• Where a property is kept empty due to action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting occupation or to acquiring it.

• Where occupation is prohibited by law.

• Unoccupied properties owned and likely to be next occupied by charities and Community Amateur Sports Clubs.

How to apply

If you think that you may qualify for one of the above empty property exemptions, please contact the Business Rates Team

Enforcement agent fees

The Council can instruct an Enforcement Agent to collect outstanding Council Tax debt from you if a liability order has been issued in your name.

We will do this either if you have not made, or not kept to an agreed repayment plan, or you have not completed and returned the personal information form sent to you.

The Enforcement Agent will contact you to arrange payment either in full or by instalments. You must answer his letters, emails or calls and arrange payment.

If your debt has been passed to an Enforcement Agent you will incur a fixed fee of £75 for each liability order when they issue a letter to you by post.

Any payments or offers of repayment should then be made to the Debt Enforcement Team.

Enforcement visit

If you do not arrange to pay the Enforcement Agents, or arrange to make payment and then do not pay as agreed they will visit you. If they visit there is a fixed fee of £235 plus 7.5% for any balance due above £1500.

The Enforcement Agent will normally ask you for payment in full, however if you cannot meet this request, the Enforcement Agent will normally make a repayment arrangement with you. The Enforcement Agent may enter into a Controlled Goods Agreement, where the agent makes a list of your possessions that is equal in value to your debt.

If your possessions are subject to a Controlled Goods Agreement you cannot dispose or sell them without the Enforcement Agents permission.

If you do not sign the Controlled Goods Agreement the Enforcement Agent can take your goods whilst he is at your property. There are additional costs of £110 plus 7.5% for any balance due above £1500 if goods have to be removed and sold.

If you do not pay as agreed and you have signed a Controlled Goods Agreement, the Enforcement Agent may enter your property, by force if necessary, to take the goods listed.

If the Enforcement Agent believes that there are insufficient items to clear the debt, we will then consider other recovery options such as bankruptcy, a charging order against your property, or applying for committal to prison.

Contact Details

You can contact us in the following ways:
By e-mail
Send an e-mail to local.taxation@flintshire.gov.uk
By phone
You can ring us between 8.30am - 5.00pm, Monday to Friday. Our telephone number is 01352 704848
In person
Visit one of our connects offices based in Mold, Flint, Holywell, Buckley and Connah's Quay.

Data Protection

Your personal information will be held and used in accordance with the Data Protection Act 1998 for the purpose of administering Council Tax.

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 Council Tax 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 on The Data Protection Act