Welcome to the
Vale of Glamorgan Council

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

Vale of Glamorgan Council, Civic Offices, Holton Road, Barry CF63 4RU, Tel: (01446) 700111