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Cardiff Council

www.cardiff.gov.uk

Are there any reliefs available

​Yes, there are various ways in which your business rate bill can be reduced. These include:​

​​​​Retail, Leisure and Hospitality Rates Relief Scheme 2022-23

The Retail, Leisure and Hospitality Rates Relief Scheme is available to qualifying businesses who operate in the retail, leisure, and hospitality sectors. Eligible business will receive a 50% reduction to their non-domestic rates net liability in 2022-23. The maximum cash value of the rates relief allowed, across all properties in Wales occupied by the same business, should not exceed £110,000.  

Businesses are required to declare that they meet the eligibility criteria set out in this guidance document and state which properties they seek to claim relief on. Where 50% of liability across a business’s properties exceeds £110,000, businesses are required to specify which properties they would like the relief to apply to. Businesses may choose which properties they seek relief for. Where the total relief allowed for other properties is close to the maximum amount of £110,000, an amount of relief of less than 50% may be allowed for a further eligible property.

An application form must be submitted to each local authority from which a business is seeking to claim relief for a property in that authority’s area. Each form must include details of all properties for which relief is being sought throughout Wales. If an application is not made, then relief cannot be awarded.



Charitable/discretionary rate relief

Charities are entitled to relief from rates on any non-domestic property in the local rating list which is wholly or mainly used for charitable purposes. Relief is given at 80% of the occupied rates bill and from 1 April 2008 100% of the empty rate bill (provided that the next use of the premises is by the charity for their charitable purposes). Billing authorities have discretion to remit all or part of the remaining 20% of a charity’s bill for occupied rates and can also give up to 100% relief in respect of property occupied by certain organisations not established or conducted for profit.

 

Small Business Rate Relief (Wales)

From the 1st April 2007 small business rate relief has been available to occupied properties with low rateable values. The amount of relief available depends on the rateable value and type of property concerned.

 

Some of this relief is mandatory and where possible is awarded automatically, but for some types of relief an application is required.

 

A new Small Business Rate Scheme​​​​​​​​​​​​​​​​​​​​​​Link opens in a new window has been introduced in Wales.

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Rate relief for partly occupied properties (section 44A)

Where it appears to the authority that part of a property is unoccupied and will remain so for a short period, then the authority can ask the Valuation Office for an apportionment of the rateable value and therefore charge rates on the occupied part. It should be noted that the unoccupied part may still be liable to an empty rate charge.

 

Unoccupied Property Rate Relief​​

Up to 31st March 2008 owners of certain unoccupied non-domestic properties were entitled to 50% empty rate relief. Liability began after the property had been empty for three months. Certain types of property, for instance factories and warehouses, were totally exempt from the empty rate charge.


New legislation introduced wef 1st April 2008 removed that discount and the total exemption previously enjoyed by industrial properties was also removed at that time.

The new legislation meant that non-industrial properties such as offices/shops are now liable to pay a 100% liability after being unoccupied for more than 3 months. Industrial properties are liable to a 100% liability after being unoccupied for more than 6 months.

To benefit from this initial 3 or 6 month exemption a property had to be occupied for a minimum period of 42 days (known as the “6 week rule”).

However, the Non-Domestic Rating (Unoccupied Property) (Wales)(Amendment) Regulations 2021 now mean that from the 1st April 2022 a property will only qualify for the 3 or 6 month exemption if it had previously been occupied for a period 26 Weeks (182 days).

Operationally this means any property that becomes vacant up to 31st March 2022 and satisfies the old “6 week rule” will be awarded a new 3 or 6 month exemption period. Any property that becomes vacant from 1st April 2022 will have to have been occupied for a period of 26 Weeks to qualify for the exemption.

Please note some properties are exempted from paying the empty rate charge, some examples being listed buildings and properties with a low Rateable Value, this currently being RV £2,600.

 

Hardship relief

​Consideration may be given to the reduction or remission of the amount payable if it can be demonstrated that a ratepayer would otherwise sustain hardship and that it is in the interests of the Council Tax payers of Cardiff for such action to be taken.

 

For information or advice on any of the above please contact us

              

 

Tel: 029 20871491

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