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Occupation or Vacation of Property

Non Domestic Rate Annual Leaflets 

Rateable Value

The rateable value of non-domestic property is fixed in most cases by an independent valuation officer of the Valuation Office Agency. All non-domestic property is re-valued every five years.

Since 1 April 2017, the rateable value of a property represents its annual open market rental value as at 1 April 2015. 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:

Alteration of Rateable Value

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. If the ratepayer and the Valuation Officer do not agree the valuation within 3 months of the proposal being made, the matter will be referred as an appeal to a Valuation Tribunal.

Further information about how to propose a change in rateable value is available from valuation offices.

• VOA Helpline: 03000 505505

Proposals and Appeals

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 the Vale of Glamorgan Council, Valuation Office Agency or from:

Local Taxation Team

Welsh Government

Cathays Park

Cardiff

CF10 3NQ or the . 

National Non-domestic Rating Multiplier

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 Government, is the same for the whole of Wales and except in a revaluation year cannot rise by more than the rate of the increase in the retail prices index.

Empty Property Rate

Unoccupied Property Rating

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 factories and warehouses, after the property has been empty for 6 months. Certain types of property are exempt from empty property rates. 

Welsh Government has proposed this to reform empty property relief in order to provide an incentive to bring empty business properties back into use and to help increase the supply of premises available to let, thereby reducing Business Rents and improving competitiveness.

What this means for your Business Rates liability (From the 1st April 2008)

1. If the empty property is classed as Commercial there will be a 3 month exempt period followed by a 100% charge.
2. If the empty property is classed as Industrial there will be a 6 month exempt period followed by a 100% charge.
3. The charge will commence on the 1^st April 2008 with the exempt periods starting on the 1^st January 2008 or the 1^st October 2007 respectively.

The exemptions from the charge are:

• • The initial 3 or 6 month exempt period
• •Listed buildings
• •Properties whose occupation is prohibited by law
• •Properties with Rateable Value less than £2,200 from 01/04/2008
• •Properties with Rateable Value less than £15,000 from 01/04/2009
• •Properties with Rateable Value less than £18,000 from 01/04/2010
• •Properties with Rateable Value less than £2,600 from 01/04/2011

As at present it is for the Valuation Officer to decide if the property should be held in the Rating List and the appropriate Rateable Value and Description.

Rate Relief

Charitable and Top-Up Discretionary Rate Relief

Mandatory Rate Relief

Charities and community amateur sports clubs are entitled to 80% mandatory relief from rates on any non-domestic rates property where

1.  in the case of charities, the property is wholly or mainly used for charitable purposes, or
2.  in the case of a club, the club is registered with HM Revenue & Customs.

Billing authorities also have discretion to remit all or part of the remaining 20% of the bill on such property.

Discretionary Rate Relief

A Billing Authority may give Discretionary Rate Relief to a maximum of 100% in respect of property occupied by certain bodies not established or conducted for profit.

Community Amateur Sports Clubs (CASC)

For more information regarding clubs you should contact: Inland Revenue, Government Buildings, Ty Glas Road,

Llanishen, Cardiff, CF14 5FP, or via the Inland Revenue website. 

Small Business Rate Relief

The Welsh Government has extended the SBRR to March 2019 for Business premises with a rateable value up to £6,000 will receive 100% relief and those with a rateable value between £6,001 and £12,000 will receive relief that will be reduced on a tapered basis from 100% to zero.

Where businesses receive a higher rate of relief under the current scheme than under the enhanced scheme they will receive the rate of relief most beneficial to them.