Reductions, reliefs and empty property

Small Business Rates Relief

Most businesses now qualify for full relief (100%) and others to lower rates of relief (reduced on a tapered basis to zero). The sum of relief is dependant on ratable value thresholds up to a maximum ratable value of £12,000. The table below gives examples of different levels of relief:

Levels of relief
 Rateable Value  % Relief
 0 - 6,000  100
 7,000  83.4
 8,000  66.6
 9,000  50
 10,000  33.3
 11,000  16.6
 12,000  Nil

 

There is more information on the Welsh Government website 

If you are uncertain of the level of relief applicable to your business, to discuss revised payment arrangements, or for general information about rate relief, please contact us using the contact details below:

  • Phone: (01286) 682712 or (01286) 682709
  • E-mail:  trethiannomestig@gwynedd.llyw.cymru
  • Address: Taxation Service, Council Offices, Stryd y Jêl, Caernarfon, Gwynedd,
    LL55 1SH.

Charities and community amateur sport clubs 

Charities and amateur community sport clubs are can be eligible to a rate relief of 80%.  The Council also has the discretion to remit all or part of the remaining 20%.

Charity relief application form

Non profitable organisations

The Council can decide offer a rate relief of up to 100% to non-profit organisations who’s primary aim involve raising money, religion, education, social welfare, science, literature, the arts or leisure.

Empty properties

If a property is unoccupied, there is no need to pay business rates for the first 3 months. Factories and warehouses are exempt for 6 months.

You don’t have to pay business rates on empty properties if:

  • the rateable value is under £2,600
  • it is a listed building
  • the owner is bankrupt
  • there is a legal prohibition from occupying the building


Partly occupied properties

If  part of a property is unoccupied and will remain so for a short period, the Council can ask the Valuation Office for an apportionment of the rateable value and therefore charge rates on the occupied part.

Transitional rate relief

The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016 make provision for transitional relief for small businesses adversely impacted by the revaluation of non-domestic hereditaments taking effect from 1 April 2017. Full details including the eligibility criteria, the exceptions, the procedural requirements and the relevant rates reliefs are available from the billing authority.

State aid

Relief from paying non-domestic rates could amount to state aid. It is lawful where it is provided in accordance with the Commission Regulation (EU) 1407/2013 on de minimis aid. The de minimis regulation allows an undertaking to receive up to €200,000 ‘de minimis’ aid over a rolling three year period. If you are receiving, or have received, any ‘de minimis’ aid granted during the current or two previous financial years (from any source), you should inform the billing authority immediately with details of the aid received.

High Street Rates Relief

You may already be aware of The Welsh Government announcement as regards rate relief by means of a proposed scheme referred to as the High Street rate relief scheme. 

Although full and final details in the form of terms and conditions for qualifying are yet to be published, you may wish to browse the outline of the announced scheme on the Welsh Government’s website.

Once we receive details of the finalised scheme and following the adoption of the scheme by the Council, should it be decided that your business does qualify after consideration of the terms, we will send you an adjusted bill in due course.