We use cookies to make this site simpler. By browsing our pages you are accepting our use of cookies. Find out more on our cookies and privacy page.
Essential maintenance work from 6pm on 7/12/17 will affect our internet services, including websites and e-mail.
Home Business Business Rates Business Rates (NNDR) Rate Relief Welsh Assembly Small Business Rates Relief Scheme 2008

Welsh Assembly Small Business Rates Relief Scheme 2008


Summary (optional)
Summary of rates relief available for small business in Wales: post offices, childcare premises, retail premises, credit unions, the non-domestic rating, state aid.
start content

Several changes have been made to the Welsh Assembly Small Business Rates Relief Scheme 2008 under the Non-Domestic Rating (Small Business Relief) (Wales) Order 2017. This Scheme provides for a Small Business Rate Relief Scheme for Wales in accordance with S43 (4B) of the Local Government Act, 1988. The Scheme and the changes are described below. Please note that this relief is automatically applied to qualifying hereditaments.

Where a ratepayer is liable to pay non-domestic rates for more than two hereditaments shown on a local non-domestic rating list which satisfy only the conditions in article 7 (rateable value conditions), the ratepayer must give notice of those hereditaments to the billing authority for that list in accordance with article 13.

CategoryRateable Value £Relief (%)
Rateable Value 0 – 6,000 100
Rateable Value 6,001 – 12,000 Tapered from 100 to 0
Child Care    100
Child Care    Tapered from 100 to 0
Post Office   100
Post Office   50

 

Retail Property

The specific SBRR category for retail properties will be removed from 1st April 2018.

Child Care

The appropriate rateable value (RV) qualification has been amended. Relief will be provided from 1st April 2018 at 100% to RV £6,000 and is tapered from 100% to 0 from RV £6,001 to £20,500.

Mandatory/Discretionary Reliefs

Properties where Mandatory and Discretionary Reliefs are awarded will not be entitled to Small Business Rate Relief from 1st April 2018.

Two Property Limit

From 1st April 2018, Ratepayers will only be entitled to Small Business Rate Relief on a maximum of two properties (excluding Child Care and Post Offices). Where the ratepayer is liable for Business Rates for more than two properties, the award will be based on the two that have the highest notional values, i.e. either the RV (if less than or equal to £6,001) or calculated by the appropriate formula.

Please note that where a ratepayer is liable to pay non-domestic rates for more than two hereditaments shown on a local non-domestic rating list which satisfy only the conditions in article 7 (rateable value conditions), the ratepayer must give notice of those hereditaments to the billing authority for that list in accordance with article 13.

State Aid

This relief is granted as de minimis aid in line with Commission Regulation (EC) no.1998/2006 of   15th December 2006. There is currently a ceiling of 200,000 Euros (around £160,000) on the total de minimis aid that can be granted to any one organization from all public sources over a three year period. If you consider that you have already received in excess of, or close to, this sum over the past three years, please contact your local authority. Any de minimis aid awarded to you under this scheme should be declared if you wish to apply, or have applied, for any other public funding operated as de minimis aid.

Notes: All business properties must be wholly occupied to qualify for relief.

  • Properties not eligible for relief include: those occupied by a council, police authority or the Crown; those occupied by charities, registered clubs, or not-for-profit bodies whose main objectives are philanthropic, religious, concerned with education, social welfare, science, literature or the fine arts; beach huts; property which is used exclusively for the display of advertisements, parking of motor vehicles, sewage works or electronic communications apparatus.

Business Wales

end content

Find your nearest schools, hospitals, council services and more