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.
|Rateable Value||% Relief|
|0 - 6000
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.
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.
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.
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.
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 or a charging order against your property.