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.

High Street and Retail Rates Relief

The Welsh Government launched the high street rates relief scheme in April 2017 to provide targeted support for business affected by the independent revaluation and by the growth of internet sales.

The scheme has been extended for a further year. The enhanced scheme for 2019-2020 will go significantly further than in previous years, providing support to all retailers in Wales with a rateable value of up to £50,000.

The enhanced high street rates relief scheme will provide support of up to £2,500 towards non-domestic rates bills for retail properties with a rateable value of up to £50,000. 

As well as increasing the level of support for retailers on the high street, the enhanced scheme will support retailers in other locations. Ratepayers who will benefit from the relief include those with occupied retail premises, such as shops, restaurants, cafes, pubs and wine bars. 

The eligibility criteria for qualifying businesses for the enhanced high street and retail rates relief scheme are as follows.

  1. Hereditaments that are being used wholly or mainly for the sale of goods to visiting members of the public.
  2. Hereditaments that are being used wholly or mainly for the provision of the retail services to visiting members of the public
  3. Hereditaments that are being used wholly or mainly for the sale of food and/or drink to visiting members of the public.

The relief will exclude:

  1. Hereditaments with a valuation of more than £50,000.
  2. Hereditaments not reasonably accessible to visiting members of the public.
  3. Hereditaments that are not occupied.
  4. Hereditaments that are in receipt of mandatory charitable rates relief.

Further details of the scheme are available on the Welsh Government website