Business rates: Small business rate relief

Welsh Government has extended the current scheme so that Businesses with a Rateable Value below £6,000 will receive 100% Relief and Businesses whose Rateable Value is £6,000 to £12,000 will receive a reducing tapered relief. Businesses whose Rateable Value is greater than £12,000 will receive no relief. There are qualification criteria, as set down by the Welsh Assembly. The rules are as follows

• The property must be occupied at the time of claiming relief
• Public Sector Bodies such as Council’s are not eligible for relief
• Ratepayers receiving Mandatory Charitable Relief are not eligible for relief
• Certain classes of properties such as Car Parks, Advertising Rights and Telephone Communication masts are not eligible for relief

In cases where a ratepayer is liable for more than two properties on a single local non-domestic rating list (“local list”), and those properties meet only the rateable value conditions, the ratepayer will only receive relief for a maximum of two such properties.

Under Article 4 of the regulations, where a ratepayer is liable to pay business rates for more than two properties shown on the local Non Domestic Rating list in each Council area, which satisfy the rateable value conditions, the ratepayer must give notice of those properties to the Council as soon as it is reasonable to do so.

It is the responsibility of the ratepayer to advise the Council if they are currently receiving more than two instances of Small Business Rate Relief in relation to any properties they are responsible for paying business rates on. To report a change of circumstances you can contact us.

For those businesses that already get this relief there is no need to re-apply as the New Year amount will be automatically calculated. However some properties may now be eligible for relief and if you want us to review your case please contact us at: businessrates@denbighshire.gov.uk or telephone 01824 706000.