WALES > Other Reliefs

Transitional relief

A transitional relief scheme applies from 1 April 2017 for ratepayers experiencing a reduction in Small Business Rates Relief due to increases in their Rateable Value at the 2017 revaluation. Where applicable the increase in liability is limited to 25% above 2016/17 liability in 2017/18, 50% in 2018/19 and 75% in 2019/20.

Empty property rates relief

  • Mandatory relief to be granted for the first three months, or six months if classified as industrial, that a non-domestic property is empty.
  • To qualify the empty property must have been occupied for a period of more than 26 weeks immediately beforehand.  Any period of occupation which is less than 26 weeks is disregarded.

Charities and CASCs

Charities and community amateur sports clubs can apply for relief of up to 80% if a property is used for charitable purposes. Local councils can provide additional ‘discretionary relief’ (up to 100%).

Hardship relief

Local authorities are able to provide hardship relief if they believe that it is in the interests of the local community to do so.

COVID relief

  • Retail Leisure & Hospitality Relief – 100% for FY 20/21 and 21/22
  • Reduced to 50% for FY 22/23 – limited to £110,000 per business and now application based

Registered childcare properties

  • Registered childcare providers receive 100% relief until 31 March 2025

Post offices

  • Post offices with a rateable value up to £9,000 receive 100% relief
  • Post offices with a rateable value between £9,001 and £12,000 receive 50% relief

 

Note: Many of the reliefs and discounts identified are subject to Subsist thresholds (formerly State Aid). Financial assistance given to an enterprise will not be subject to the subsidy control regime if the total amount of minimal financial assistance given to that enterprise over the last three financial years is less than or equal to £315,000.