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) 682772 or (01286) 682709
  • E-mail:  trethiannomestig@gwynedd.llyw.cymru
  • Address: Taxation Service, Council Offices, Stryd y Jêl, Caernarfon, Gwynedd,
    LL55 1SH.

Relief for charities and not for profit organisations

Relief scheme for charitable and not for profit organisations operational from the 1 April 2018 effective from the 1 April 2019.

The Council must give 12 months notification of any change to existing relief already granted.

(Please note categories for discretionary relief for specific organisations have been removed – National Trust, RSPCA, RSPB, Housing Associations)  

Application form

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.

 Retail, Lesiure and Hospitality Rates Relief - 2021-22

This relief is aimed at businesses and other ratepayers in Wales in the retail, leisure and hospitality sectors, for example shops, pubs and restaurants, gyms, performance venues and hotels.

The Welsh Government will provide grant funding to the 22 local authorities in Wales to provide the Retail, Leisure and Hospitality Rates Relief scheme to eligible ratepayers for 2021-22. 

The scheme aims to provide support for eligible occupied properties by offering a discount of 100% on the non-domestic rates bill for a property, to all eligible premises.  

The scheme will apply to all eligible ratepayers with a rateable value of £500,000 or less.

Further details

 If you consider that your business is eligible and this is not reflected on the bill it is essential that you contact the Non Domestic Rates Department without delay, the relief can only be claimed within the current financial year.