Business Rates
Business Rates / Non-domestic Rates
The non-domestic rates / business rates collected by billing
authorities are paid into a central pool and redistributed
to county councils and police authorities. Your council
and police authority use their shares of redistributed rate income,
together with income from their council tax payers, revenue support
grant provided by WAG and certain other sums, to pay for the
services they provide.
Forms to notify of your occupation or vacation:
2010 Revaluation
Please note that with effect from the 1st of April 2010 new
rateable values have been used to calculate business rates. A
rating list containing the Rateable Values of each business and in
most cases a summary valuation can viewed on the Valuation Office
Agency website at http://www.voa.gov.uk/valuation
Rateable Value
The rateable value of non-domestic property is fixed in most
cases by an independent valuation officer of the Valuation Office
Agency. All non-domestic property is re-valued every five years.
Since 1 April 2010, the rateable value of a property represents its
annual open market rental value as at 1 April 2008. For composite
properties which are partly domestic and partly non- domestic the
rateable value relates to the non-domestic part only. The values of
all property in respect of which rates are payable to your
authority are shown in the local rating list, a copy of which may
be inspected at
The Valuation Office,
Ty Rhodfa,
Ty Glas Road,
Llanishen,
Cardiff, CF4 5GR
VOA Helpline 0845 602 2010
http://www.voa.gov.uk/
or
The Vale of Glamorgan Council,
Civic Offices,
Holton Road,
Barry CF63 4RU
Email: NNDR@valeofglamorgan.gov.uk
Alteration of Rateable Value
The rateable value may alter if the valuation officer believes
that the circumstances of the property have changed. The ratepayer
(and certain others who have an interest in the property) may also
in certain circumstances propose a change in value. If the
ratepayer and the Valuation Officer do not agree the valuation
within 3 months of the proposal being made, the matter will be
referred as an appeal to a Valuation Tribunal. Further information
about how to propose a change in rateable value is available from
valuation offices.
VOA Helpline 0845 602 2010
http://www.voa.gov.uk/
National Non-domestic Rating Multiplier
This is the rate in the pound by which the rateable value is
multiplied to give the annual rate bill for a property. The
multiplier set annually by WAG, is the same for the whole of Wales
and except in a revaluation year cannot rise by more than the rate
of the increase in the retail prices index.
|
YEAR
|
MULTIPLER
|
YEAR
|
MULTIPLER
|
YEAR
|
MULTIPLER
|
|
|
|
2000/01
|
41.2
|
2005/06
|
42.1
|
2010/11
|
40.9
|
|
|
|
2001/02
|
42.6
|
2006/07
|
43.2
|
2011/12
|
42.8
|
|
|
|
2002/03
|
43.3
|
2007/08
|
44.8
|
|
|
|
|
|
2003/04
|
44.0
|
2008/09
|
46.6
|
|
|
|
|
|
2004/05
|
45.2
|
2009/10
|
48.9
|
|
|
|
|
Proposals and Appeals
Information about the circumstances in which a change in
rateable value may be proposed and how such a proposal may be made
is available from the local valuation office shown above. Further
information about the new appeal arrangements may be obtained from
The Vale of Glamorgan Council, or from the National Assembly for
Wales, Local Taxation Team, Cathays Park, Cardiff CF10 3NQ or the
Valuation Office Agency. Their website is http://www.voa.gov.uk/
Empty Property Rate
Business Rate liability of Empty Properties
Owners of unoccupied non-domestic properties
may be liable to empty property rates which are charged at 100% of
the normal liability. Liability begins after the property has been
empty for 3 months or, in the case of factories and warehouses,
after the property has been empty for 6 months. Certain types of
property are exempt from empty property rates. WAG has
proposed this to reform empty property relief in order to provide
an incentive to bring empty business properties back into use and
to help increase the supply of premises available to let, thereby
reducing Business Rents and improving competitiveness.
What this means for your Business Rates liability?
From the 1st April 2008:
1. If the empty property is
classed as Commercial there will be a 3 month exempt period
followed by a 100% charge.
2. If the empty property is
classed as Industrial there will be a 6 month exempt period
followed by a 100% charge.
3. The charge will commence on the
1st April 2008 with the exempt periods starting on the
1st January 2008 or the 1st October 2007
respectively.
The exemptions from the charge are:
- The initial 3 or 6 month exempt period
- Listed Buildings
- Properties whose occupation is prohibited by law.
- Properties with Rateable Value less than
£2,200 from 01/04/2008
- Properties with Rateable Value less than £15,000
from 01/04/2009
- Properties with Rateable Value less than £18,000
from 01/04/2010
- Properties with Rateable Value less than £2,600
from 01/04/2011
Can I ask that my property be removed from the Rating
List?
As at present it is for the Valuation Officer to decide if the
property should be held in the Rating List and the Rateable Value /
Description which is appropriate.
Charitable and Top-Up Discretionary Rate Relief
Charities and community amateur sports clubs are entitled to 80%
relief from rates on any non-domestic rates property where
(a) in the
case of charities, the property is wholly or mainly used for
charitable purposes, or
(b) in the
case of a club, the club is registered with HM Revenue &
Customs.
Billing authorities also have discretion to
remit all or part of the remaining 20% of the bill on such
property.
Discretionary Rate Relief
A Billing Authority may give
Discretionary Rate Relief to a maximum of 100% in respect of
property occupied by certain bodies not established or conducted
for profit.
Community Amatuer Sports Clubs (CASC)
For more information regarding clubs you
should contact:
Inland Revenue,
Government Buildings,
Ty Glas Road,
Llanishen,
Cardiff,
CF14 5FP,
or via the Inland Revenue website:
http://www.hmrc.gov.uk/.
2010/11 & 2011/12 Small Business Rate Relief
A new scheme has been introduced for the period 1st October 2010
to 30th September 2011.
Please go to the link below for more details.
The new system will operate in conjunction with the 2008-2010
Small Business Rate Relief shown below
2008 - 2010 Small Business Rates Relief
From the 1st April
2008 The Non-Domestic Rating (Small Business Relief)
(Wales) Order 2008 (the Order) provides the statutory framework for
the provision of rates relief for small businesses in Wales. The
Order may be revoked or amended at any time, in which case it is
possible that businesses may cease to be eligible for relief.
| Rateable Value Limits |
01/04/2008 |
% relief |
| Most businesses to RV # |
£2,000 |
50% |
| Most businesses RV # |
£2,001 - £6,500 |
25% |
| Post offices to RV |
£9,000 |
100% |
| Post offices RV |
£9,001 - £12,000 |
50% |
| Child care premises to RV |
£12,000 |
50% |
| Retail premises RV |
£6,501 - £9,000 |
25% |
| Credit unions to RV |
£9,000 |
50% |
| Rateable Value Limits |
01/04/2010 |
% relief |
| Most businesses to RV # |
£2,400 |
50% |
| Most businesses RV # |
£2,401 - £7,800 |
25% |
| Post offices to RV |
£9,000 |
100% |
| Post offices RV |
£9,001 - £12,000 |
50% |
| Child care premises to RV |
£12,000 |
50% |
| Retail premises RV |
£7,801 - £11,000 |
25% |
| Credit unions to RV |
£9,000 |
50% |
|
Table summarising
eligibility and notification requirements
|
|
Type
of
Business
|
Conditions
|
Notification
required
|
|
The Order contains the full list of
information or other matters to be included in the notice to the
local authority and a local authority may seek further information
as it considers necessary.
|
|
Most
Businesses #
|
All businesses except for the following post
offices; properties occupied by a council, police authority or the
Crown; properties occupied by charities or by registered
clubs or by not-for-profit bodies whose main objects are
philanthropic or religious or concerned with education, social
welfare, science, literature or the fine arts; beach huts; and
property which is used exclusively for the display of
advertisements, parking of motor vehicles, sewage works or
electronic communications apparatus
|
None prescribed. If local
authorities consider that eligibility criteria may not have been
satisfied, they may withhold relief until they receive confirmation
from businesses as to their eligibility.
|
|
Post Offices
|
Premises which are used, or part of which is
used, for the purposes of a post office
|
Must provide notification of the
presence of a post office within the meaning given by section 42(3)
of the Postal Services Act 2000.
|
|
Child Care premises
|
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
|
Must provide details of their
registration.
|
|
Retail premises
including petrol filling stations and public houses
|
1. Business premises must be used wholly or
mainly for the sale of goods, which includes;
(a) the sale of meals, refreshments or
intoxicating liquor for consumption on or off the premises on which
they are sold or prepared; and (b) petrol or other
automotive fuels for fuelling motor vehicles intended or adapted
for use on roads.
2. Businesses occupying more than one property
in Wales with a rateable value between these thresholds will only
be eligible for relief on one property, which they will choose.
|
Must provide notification that the
retail eligibility criteria are met.
|
|
Credit Unions
|
Premises wholly occupied by a credit union
registered in accordance with the Credit Unions Act 1979.
|
Must provide notification of
registration details.
|
|
All above
properties must be wholly occupied, and not eligible for relief on
the grounds that they are used for charitable or not for profit
purposes.
|
Eligibility will cease on the 31st March
2012
Backdating Relief
Relief may be backdated by up to 18 months, to
the start of the previous financial year so long as businesses
notify local authorities by 31 October of their eligibility. For
example, a notification received by a local authority no later than
31 October 2010 could entitle a business to backdated relief to any
time that it first met the eligibility criteria, but not for any
period prior to 1 April 2009.
Businesses that become eligible following an
alteration of their valuation by the Valuation Office Agency may
have their relief backdated to the date when the alteration took
effect but they must notify the local authority of their
eligibility within 4 months of the local authority being informed
of the alteration.
Eligibility for Relief
All business properties must be wholly
occupied, and not eligible for relief on the grounds that they are
an excepted hereditament (see table below). Certain types of
business property (ie those based on the use of the premises) must
give notice to the local authority that they are eligible for
relief (see table below) before relief can be granted. Local
authorities may then decide on whether any further notice(s) is
required before 31 March 2012. The information is prescribed
by the Order but local authorities may use the notice procedure to
seek such other information as they consider they need (for
example, relating to State aid).
2007 Small Business Rate Relief
From 1 April 2007 occupiers of -
(a) certain hereditaments with a rateable value of £2,000
or less are entitled to rate relief at 50% of the full rate
bill;
(b) certain hereditaments with a rateable value of more than
£2,000 or but not more than £5,000 are entitled to rate relief
at 25% of the full rate bill;
(c) post offices (and hereditaments which include a post
office) with a rateable value of not more than £9,000 are
entitled to rate relief at 100% of the full rate bill;
(d) post offices (and hereditaments which include a post office)
with a rateable value of more than £9,000 but not more
than £12,000 are entitled to rate relief at 50% of the full rate
bill.
In cases of (a)(b) and (d) above, billing authorities have
discretion to provide relief in respect of all or part of the
remaining 50% or 75% as the case may be.
Small Business Discretionary Rate Relief Form (PDF)
“Post Office” means a public post office within the meaning
given by section 42(3) of the Postal Services Act 2000
The Small Business Rate Relief Scheme also
identifies certain types of property, which cannot be granted this
relief and are Advertising Displays, Beach Huts, Telecommunication
Units, Car Parks and Spaces, Crown Occupations, Billing or
Precepting Authorities Occupations & Sewage Works.
If an Organisation currently receives
Mandatory or Discretionary Relief (Charitable and other
Organisations) this will not be detrimentally affected by the
introduction of the scheme. This allows small organisations to
continue to receive up to 100% rate relief they currently
granted.
Problems with payment?
If you have difficulty in paying your Non Domestic Rate Account,
an arrangement can be made with you. For further information you
can telephone (01446) 709299 or Visit / write to The Non Domestic
Rate Section of the Finance Department at Civic Offices,
Holton Road, Barry CF63 4RU.
Email NNDR@valeofglamorgan.gov.uk
Non Domestic Rate Remission
It is possible to apply to the Council for remission of the
Business Rates. The Council requires reasons why the business
should be supported having regard the interests of the
Council Tax payers in its area. Audited accounts and supporting
information is required to make a consideration. The application
form is below (Non Domestic Rate Remission) or can be
obtained by telephone (01446) 709299, write to The Non
Domestic Rate Section of the Finance Department at Civic
Offices, Holton Road, Barry CF63 4RU. or Email NNDR@valeofglamorgan.gov.uk
Contact
If you have any questions, or would like further information on
your National Non-Domestic Rates bill then please contact:
Director of Finance I. C.T. & Property,
Civic Offices,
Holton Road,
Barry CF63 4RU
Tel: (01446) 709299