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.