Regulation 5
1. The form of words set out below is prescribed for the purposes of regulation 5—E+W
The information given below explains some of the terms which may be used on a non-domestic rate demand and in the supporting information. Further information about liability to non-domestic rates may be obtained from billing authorities.
The non-domestic rates collected by billing authorities are paid into a central pool and redistributed to county and county borough councils and police and crime commissioners. Your council and police and crime commissioner use their shares of redistributed rate income, together with income from their council tax payers, revenue support grant provided by the Welsh Ministers and certain other sums, to pay for the services they provide. Further information about the non-domestic rates system, including what reliefs are available may be obtained viahttps://businesswales.gov.wales/
The rateable value of non-domestic property is fixed in most cases by an independent valuation officer of the Valuation Office Agency which is an Executive Agency of Her Majesty’s Revenue and Customs (HMRC). They compile and maintain a full list of the rateable values of all non-domestic properties in Wales, available on their website at www.gov.uk/government/organisations/valuation-office-agency. All non-domestic property is normally revalued every 5 years. From 1 April [F12023] the rateable value of a property represents its annual open market rental value as at 1 April [F12021].
For composite properties which are partly domestic and partly non-domestic the rateable value relates to the non-domestic part only. The values of all property in respect of which rates are payable to your authority are shown in the local rating list, a copy of which may be inspected at name and address of local valuation office and name and address of billing authority.
Textual Amendments
F1Words in Sch. 2 para. 1 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(2)
All rateable values are reassessed at a general revaluation to ensure rates paid by any one ratepayer reflect changes over time in the value of their property relative to others. This helps maintain fairness in the rating system by updating valuations in line with changes in the market. The current rating list came into effect on 1 April [F22023] and is based on values as at 1 April [F22021].
In the year a revaluation takes effect, the multiplier is rebased to account for overall changes to total rateable value and to ensure that the revaluation does not raise extra money.
Textual Amendments
F2Words in Sch. 2 para. 1 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(3)
The rateable value may alter if the valuation officer believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) may also in certain circumstances propose a change in value.F3... Further information about how to propose a change in a rateable value is available from valuation offices.
Textual Amendments
F3Words in Sch. 2 para. 1 omitted (with application in accordance with reg. 1(3) of the amending S.I.) by virtue of The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(4)
This is the rate in the pound by which the rateable value is multiplied to give the annual rate bill for a property. The multiplier set annually by the Welsh Ministers is the same for the whole of Wales F4....
Textual Amendments
F4Words in Sch. 2 para. 1 omitted (with application in accordance with reg. 1(3) of the amending S.I.) by virtue of The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(5)
Information about the circumstances in which a change in rateable value may be proposed and how such a proposal may be made is available from the local valuation office shown above. Further information about the appeal arrangements may be obtained from name of billing authority or from the Valuation Office Agency.
The Valuation Tribunal for Wales provides a free independent appeals service dealing with appeals about Non-Domestic Rates and Council Tax. Their contact details can be found herehttp://www.valuation-tribunals-wales.org.uk/home.html
Owners of unoccupied non-domestic properties may be liable to empty property rates which are charged at 100% of the normal liability. Liability begins after the property has been empty for 3 months or, in the case of certain industrial properties, after the property has been empty for 6 months. Certain types of property are exempt from empty property rates.
Charities and community amateur sports clubs are entitled to 80% relief from rates on any non-domestic property where—
(a)in the case of charities, the property is wholly or mainly used for charitable purposes; or
(b)in the case of a club, the club is registered with HM Revenue & Customs.
Billing authorities have discretion to remit all or part of the remaining 20% of the bill on such property and can also give relief in respect of property occupied by certain bodies not established or conducted for profit.
For more information regarding clubs you should contact HM Revenue & Customs address, (website is http://www.hmrc.gov.uk).
[F5The Non-Domestic Rating (Small Business Relief) (Wales) Order 2017] makes provision for rates relief for small businesses. Full details including the eligibility criteria, the exceptions, the procedural requirements and the relevant rates reliefs are available from the billing authority.
Textual Amendments
F5Words in Sch. 2 substituted (23.2.2018 with application in accordance with reg. 1(3) of the amending S.I.) by The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2018 (S.I. 2018/122), regs. 1(2), 2
The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations [F62022] (1) make provision for transitional relief for F7... businesses adversely impacted by the revaluation of non-domestic hereditaments taking effect from 1 April [F82023]. Full details including the eligibility criteria, the exceptions, the procedural requirements and the relevant rates reliefs are available from the billing authority.
Textual Amendments
F6Word in Sch. 2 para. 1 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(6)(a)
F7Word in Sch. 2 para. 1 omitted (with application in accordance with reg. 1(3) of the amending S.I.) by virtue of The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(6)(b)
F8Word in Sch. 2 para. 1 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2023 (S.I. 2023/3), regs. 1(2), 2(6)(c)
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Italics in paragraph 1 above indicate words to be inserted.E+W
Textual Amendments
F9Words in Sch. 2 omitted (31.12.2020 with application in accordance with reg. 1(3) of the amending S.I.) by virtue of The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1250), regs. 1(2), 2