Alert Section

Business Rates


Retail, Leisure, and Hospitality Rate Relief

The Council is currently awarding £2.3m of relief to over 600 local retail, leisure, and hospitality businesses in Flintshire through a reduction in their business rates bill.

The Retail, Leisure, and Hospitality Rate Relief scheme discount for eligible businesses in Wales for the duration of 2024-25 is set at 40%, capped at £110,000 per business across Wales.

This is in addition to the existing Small Business Rates Relief schemes.

To apply for retail, leisure, and hospitality relief please complete the short application form:

Please click here

 
For further details and to see if you may be eligible, please click here

For further business support and advice www.businesswales.gov.wales

How and where can I pay?

Direct Debit

Direct Debit is the most convenient way to pay and the majority of our customers choose to pay by this method.

We offer a choice of payment dates, which are:

  • Monthly on the 1st, 8th, 18th or the 25th;
  • Weekly on a Monday.

Setting up a Direct Debit or changing to this method of payment could not be easier.

Click here to set up direct debit

If you have any further questions regarding setting up a Direct Debit, please call the Business Rates team on 01352 704848.

Online

You can Pay Online with most credit and debit cards 24 hours a day.

Click here to pay

Internet / telephone banking

You can make a payment using telephone, internet banking or PayPal. Simply quote the council’s bank details - Sort Code 54 10 10, Account Number 72521775, and quote your Business Rates reference number as shown on your bill.

Credit / Debit Card Telephone payments

You can make payment 24 hours a day with most credit or debit cards by calling our automated telephone payment service on 01352 704470 and following the prompts given.

Bank

You can make payment by cash at any bank, but you may be charged for this service. It is important that you quote the council’s bank details, Sort Code 54 10 10, Account Number 72521775 along with your Business Rates reference number.

Council / Connects Offices - Opening times as advertised

We welcome payment by cash and most credit or debit cards. Please take your bill with you when you make your payment and you will be provided with a receipt.

For information regarding opening times and addresses please follow the link

Flintshire Connects

How do I register or notify changes?

If you would like to register for Business Rates, or advise us that you have moved, please complete our online Moving Property form.

We will send you a bill with your personal account number on it. You should quote your account number when contacting us or making a payment

If you make any changes to a business property, for example, build an extension or change a shop to a workshop, the rateable value may change. You will need to advise us of any changes you make. The Valuation Office Agency (VOA) will then decide what the rateable value should be. They will tell us their decision and we will send you a new bill.

You must pay the bill you already have until this happens. We cannot change the charge until the Valuation Officer changes the rateable value. If you do not agree with the new rateable value, you must tell the Valuation Officer.

If you would like any more information or think your rateable value should be changed, you should contact the Valuation Office Agency:

e-mail:  ratingwales@voa.gsi.gov.uk

Website: http://www.voa.gov.uk (new window)

Your Business Rates Bill

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 Commissioner for North Wales.  Your Council and Police and Crime Commissioner use their shares of redistributed rate income, together with income from their Non Domestic Rates payers, revenue support grant provided by the Welsh Government and certain other sums, to pay for the services they provide.

For further information about your bill, ways to pay, reliefs and exemptions or the spending plans for the Council please click on this link to view the Your Guide to Non Domestic Rates booklet.

Please click on this link for further information about the spending plans for the Police & Crime Commissioner.  Funding North Wales Police

How are they calculated?

Each business property is given a rateable value. This is independently assessed by the Valuation Office Agency (opens in new window) and represents the open market rental value of the property as at the valuation date. For the 2023 Rating List this is the 1st April 2021. Because the cost to rent a property often goes up, the Valuation Office Agency look at the rateable values every five years to make any changes that are needed.

The rate bill is calculated by multiplying the rateable value by the rate multiplier. The rate multiplier is set by the Welsh Government and is reviewed annually. 

Example

2024/25

Rateable Value £20,000 x Multiplier 0.562 = Rate Bill £11,240.00

For more information, please contact our Business Rates section

Business Rates multipliers    

The national non domestic multiplier is the rate in the pound by which the rateable value is multiplied to produce the annual rate bill for the property. It is set annually by the Welsh Government and except in a revaluation year cannot, by law, rise more than the amount of the increase in the retail price index.

The standard multiplier for each financial year is shown below

Financial YearMultiplier (pence in the pound)
2024 - 25 56.2
2023 - 24 53.5
2022 - 23 53.5
2021 - 22 53.5
2020 - 21 53.5
2019 - 20 52.6
2018 - 19 51.4

E-Billing Service

What is e-billing?

E-billing is the easiest way to receive your Business Rate bill. Instead of getting a traditional paper bill we will send your bill by e-mail.

What are the benefits of e-billing?

E-billing will provide a faster, more efficient and convenient way to receive and check your bills. Here are some of the advantages:

• You can view your bill as soon as it is available and keep a copy on file.

• You still have the choice to download and print your bill.

• You can redistribute copies of bills quickly and electronically.

• Each person named on the bill can receive their own copy at the e-mail address given for each person.

• Bills are issued direct to the intended recipient and are not delayed by post.

• It helps the Council to reduce printing and postage costs.

• It helps protect the environment by saving paper.

How do I register for e-billing?

To register to receive e-bills, simply complete the short application form.

Ebilling application form

Important guidelines regarding using the council's e-billing service can be found below

Important guidelines regarding e-billing

What is the rateable value of my property?

Every non domestic property has a Rateable Value which is set by the Valuation Office Agency (VOA). A Rateable Value broadly represents the annual rent the property could be expected to achieve on the open market at the date of valuation.

The current rateable values for all properties are based on April 2021 commercial rental prices and can be accessed in the 2023 Rating List which and lists every business property, full address, description and rateable value.

You can access the VOA Rating List (new window) to find out the current Rateable Value of your property.

You can contact the VOA at gov.uk/contact-voa.

How can I appeal against my rateable value?

The Valuation Office Agency (VOA) values all business properties for business rates. The valuation is based on information the VOA holds about your property. You can view and update this information at gov.uk/voa/valuation.

You can contact the VOA at gov.uk/contact-voa.

Employing a Rating Surveyor

If you are considering making a proposal to change your rateable value you may wish to contact a rating adviser. Members of the Royal Institute of Chartered Surveyors (new window) (RICS) and Institute of Revenues and Valuation (new window) (IRRV) are regulated by rules of professional conduct designed to protect the public from misconduct. You can find details of these organisations and their members on their website's.

Before employing a rating adviser, and particularly before employing one who is not a member of one of those bodies, you should satisfy yourself that he or she has the necessary knowledge and expertise, as well as appropriate indemnity insurance.

You should be wary of false or misleading claims

Please be careful before entering into any contract and take advice if necessary before you do so. And bear in mind that no matter how persuasive they may be, no one can guarantee reductions in rateable value. These are always subject to the agreement of the Valuation Office Agency or the decisions of a Valuation Tribunal or higher court.

If I appeal against my rateable value – will I still have to pay?

Yes. Rates are payable based on the rateable value which appears in the current Rating List and if you do not pay as shown on your bill, recovery action will have to be taken, even though an appeal may be outstanding. If your appeal is successful and your rates are reduced, interest is usually payable on any overpayment, providing further recovery action has not commenced. If you are having difficulty paying your Business Rates, please get in touch with us straight away.

Business Rate Reductions

Retail, Leisure and Hospitality Rate Relief

The Retail, Leisure, and Hospitality Rate Relief scheme discount for eligible businesses in Wales for the duration of 2024-25 is set at 40%, capped at £110,000 per business across Wales.

This is in addition to the existing Small Business Rates Relief schemes.

To apply for retail, leisure and hospitality relief please click here

For further details and to see if you may be eligible please click here

For further business support and advice www.businesswales.gov.wales

Small Business Rates Relief

Most occupied 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.

Rateable Value% Relief
0 - 6000   100
7000   83.4
8000   66.6
9000   50
10,000   33.3
11,000   16.6
12,000   Nil

 

Registered Childcare Providers

Childcare providers receive a higher level of rate relief under the Welsh Small Business Rate Relief.

All registered child care providers in Wales are awarded 100% business rate relief.

The higher level of rate relief is designed to help the sector in delivering the Welsh childcare offer of 30 hours of early education and childcare, helping working parents of three to four-year-olds access employment opportunities; support economic wellbeing and long term growth.

Post Offices

Businesses operating as Post Offices and occupying properties with a rateable value of up to £9,000 receive 100% rate relief and those with a rateable value between £9,001 and £12,000 will receive 50% rate relief.

Small Business Rates for multiple businesses

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 get in touch with the Council. - local.taxation@flintshire.gov.uk

Non-Domestic Rates Improvement Relief

Welsh Government have introduced a new relief from 1st April 2024 to support ratepayers investing in improvements to their non-domestic properties, by providing relief from the effect of a resulting rateable value increase on their Non-Domestic rates liability for a period of 12 months. 
Further details are available here      


Mandatory or Discretionary Rate Relief

Registered Charities and Community Amateur Sports Clubs (CASC) can apply for Mandatory relief of 80% if the premises occupied by the Charity or CASC are wholly or mainly used for charitable purposes.

Organisations typically qualifying for Mandatory Rate Relief are:

  • Charities registered with the Charity Commission under section 3 of the Charities Act 1983, including those excepted from such registration
  • Charity shops, providing the premises are used wholly or mainly for the sale of donated goods and where the proceeds of sales are used for the charity only.
  • Community Amateur Sport Clubs registered with HM Revenue and Customs.

In cases where ratepayers are registered Charities or registered as a CASC and receive 80% Mandatory Rate Relief, the Council will usually award up to 20% additional Discretionary 'top up' relief to those organisations who occupy small premises with a rateable value of £6,000 or less. Organisations occupying premises with a rateable value of £6,001 or greater will not usually be considered for discretionary ‘top-up’ relief.

In cases where voluntary and not-for-profits organisations are not registered with the Charity Commission or registered as a CASC, the Council may award Discretionary Rate Relief at a level up to 100% to those organisations who occupy small premises with a rateable value of £6,000 or less. Organisations occupying premises with a rateable value of £6,001 or greater will usually be awarded Discretionary Rate Relief at a level not exceeding 80%.

Further information about the framework adopted by the Council for Mandatory and/or Discretionary Rate Relief is contained in the policy framework

You can complete the application form for Mandatory and/or Discretionary Rate reliefs.

Hardship Relief

The Council can consider applications for Hardship Relief where a Business is unable to meet the Business Rates commitment or if payment of the bill would cause the business to close. The Council must consider if it is in the public interest of other Council Tax payers to award the relief and would require evidence of the following:

  • The ratepayer is able to satisfy the Council that they are not able to meet their full Business Rates liability or part of their liability.
  • The ratepayer is able to demonstrate that all reasonable steps have been taken to meet their full Business Rates liability.
  • The ratepayer can prove that their current circumstances are unlikely to improve in the following 12 months making payment of the Business Rates impossible.
  • The ratepayer has no access to assets that could be realised and used to pay the Business Rates.
  • The closure of the business would be a significant loss to the community where they are located.

For further details and to see if you may be eligible, please click here

You can complete a Hardship Relief Application here

Part Occupation Relief

Any business can make application for Part Occupation Relief where it appears to the authority that part of a property is unoccupied for a ‘short period of time’.

When exercising discretion the Council must have regard to the general rule that a person who occupies part of a property is deemed to occupy the whole of the property.

It is not intended that because part of a property is not in use that it should be taken out of rating.

However, where there are practical difficulties in occupying or vacating a property in one operation, or where a building or manufacturing site becomes temporarily redundant it might be reasonable to award rate relief.

Part Occupation Relief is time limited to 3 months for most businesses and 6 months for industrial properties. 

To apply, please email local.taxation@flintshire.gov.uk detailing the reasons why the part of the premises is not in use and also include a scale plan of the premises indicating the unoccupied part.

Transitional Relief

The Welsh Government provides Transitional Relief to all ratepayers whose liability is increasing by more than £300, as a consequence of revaluation, with transitional relief.

Any increase in non-domestic rates liability as a result of revaluation will be phased in over two years. A ratepayer will pay 33% of their additional liability in the first year (2023-24) and 66% in the second year (2024-25), before reaching their full liability in the third year (2025-26).

Transitional Relief will automatically be awarded and applied to your Non-Domestic Rates bill if your business is eligible for the scheme.

Full details of the Transitional Relief Scheme in Wales can be found here.

Refund of a Credit   

If you have received a bill showing a credit on your Business Rates account, you can claim this credit using our online form.

Click here to claim your Business Rates refund

What are the charges on empty properties?

If your property has already received the three or six month exemption period (three months for non industrial properties and six month for industrial properties) and the rateable value is £2,600 or more, you will be required to pay Business Rates at the full rate if the property remains empty and unoccupied.

Any premises that has received the void exemption will not be eligible to the award again until the property has been continually occupied for a minimum period of 6 months.

We won’t charge empty property rates on the following properties:

• If the property has been empty for less than three months or six months for factories and warehouses.

• A property with a rateable value of less than £2,600. 

• Where the owner is entitled to possession of the property only in the capacity as the personal representative of a deceased person.

• Where the owner is a liquidator or a trustee under a deed of arrangement or the owner is subject to a bankruptcy order, or as a company is subject to winding up order or an administration order.

• Where the property is a listed buildings or where it is the subject of a building preservation notice or it is scheduled as an ancient monument

• Where a property is kept empty due to action taken by or on behalf of the Crown or any local or public authority with a view to prohibiting occupation or to acquiring it.

• Where occupation is prohibited by law.

• Unoccupied properties owned and likely to be next occupied by charities and Community Amateur Sports Clubs.

How to apply

If you think that you may qualify for one of the above empty property exemptions, please contact the Business Rates Team: local.taxation@flintshire.gov.uk

Enforcement agent fees

The Council can instruct an Enforcement Agent to collect outstanding Business Rates debt from you if a liability order has been issued in your name.

We will do this either if you have not made, or not kept to an agreed repayment plan, or you have not completed and returned the personal information form sent to you.

The Enforcement Agent will contact you to arrange payment either in full or by instalments. You must answer their letters, emails or calls and arrange payment.

If your debt has been passed to an Enforcement Agent you will incur a fixed fee of £75 for each liability order when they issue a letter to you by post.

Any payments or offers of repayment should then be made to the Debt Enforcement Team.

Enforcement visit

If you do not arrange to pay the Enforcement Agents, or arrange to make payment and then do not pay as agreed they will visit you. If they visit there is a fixed fee of £235 plus 7.5% for any balance due above £1500.

The Enforcement Agent will normally ask you for payment in full, however if you cannot meet this request, the Enforcement Agent will normally make a repayment arrangement with you. The Enforcement Agent may enter into a Controlled Goods Agreement, where the agent makes a list of your possessions that is equal in value to your debt.

If your possessions are subject to a Controlled Goods Agreement you cannot dispose or sell them without the Enforcement Agents permission.

If you do not sign the Controlled Goods Agreement the Enforcement Agent can take your goods whilst they is at your property. There are additional costs of £110 plus 7.5% for any balance due above £1500 if goods have to be removed and sold.

If you do not pay as agreed and you have signed a Controlled Goods Agreement, the Enforcement Agent may enter your property, by force if necessary, to take the goods listed.

If the Enforcement Agent believes that there are insufficient items to clear the debt, we will then consider other recovery options such as insolvency.

Publications and National Statistics

This section contains links to publications of statistics with regard to the administration and collection of Business Rates.  Click on the item for more details.

Information on the amount of non-domestic rates due and reliefs applied for April 2022 to March 2023.  

Collection of Non-Domestic Rates across Wales

Contact Details

You can contact us in the following ways:
By e-mail
Send an e-mail to local.taxation@flintshire.gov.uk
By phone
You can ring us between 8.30am - 5.00pm, Monday to Friday. Our telephone number is 01352 704848
In person
Visit one of our connects offices based in Mold, Flint, Holywell, Buckley and Connah's Quay.

For information regarding opening times and addresses please follow the link

Flintshire Connects

Privacy Notice – Non Domestic Rates

What are the purposes of processing your personal information and who processes it?
Your data will be processed as part of our public task for the specific purposes of billing, collecting and recovering Non-domestic Rates on behalf of Welsh Government under the Local Government Finance Act 1988 and all other relevant regulations associated with the assessment of Non Domestic Rates.

What type of information is collected?
• Details about your business, such as your name, business name, address, bank details, and business circumstances.
• Telephone numbers and email addresses.

How is the information used?
The information you give in this form, and any supporting evidence you provide will be used to assess your liability for Non-Domestic Rates including any reliefs or exemptions you may be entitled to.

Who we may share your information with?
We may share your information with other Council services in order to ensure our records are accurate and up-to-date, to improve the standard of the services we deliver, and to perform any of our statutory duties, including enforcement duties.

Flintshire County Council may check information you have provided, or information about you that someone else has provided, with other information we hold. We may also get information about you from certain third parties, or give information to them to:
• make sure the information is accurate
• prevent or detect crime
• the assessment or collection of any tax or duty or of any imposition of a similar nature
• protect public funds.

How long do we keep your records?
We will keep your data for the duration you are liable to pay Non-Domestic Rates and for a period of 7 years after your liability to pay Non-Domestic Rates has ended.

Changes in your circumstances
You have a duty to notify Flintshire County Council’s Council Tax team of any changes to your circumstances.  Email: local.taxation@flintshire.gov.uk

Contact Details of Data Controller 
Information Governance Team
Governance 
Flintshire County Council 
County Hall Mold Flintshire 
CH7 6NR 
Email: dataprotectionofficer@flintshire.gov.uk
 
Your Rights & further information For further information about how Flintshire County Council processes personal data and your rights, please see our privacy notice on our website – http://www.flintshire.gov.uk/en/Resident/Contact-Us/Privacy-Notice.aspx

If you feel that Flintshire County Council have mishandled your personal data at any time you can make a complaint to the Information Commissioners Office by visiting their website https://ico.org.uk or by calling their helpline on 0303 123 1113.