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

No business rates are payable for the first 3 months that a property is empty, extended to 6 months in the case of certain manufacturing and storage properties. After this period rates are payable in full unless exemptions apply.

New developments scheme

Newly built commercial property completed between 1 October 2013 and 30 September 2016 is exempt from empty property rates for the first 18 months. This includes the initial 3 or 6 month exemption and so properties may, if unoccupied, be exempt from non-domestic rates for up to an extra 15 or 12 months.

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%).

Enterprise zones

Certain new start-up businesses located within a Welsh Enterprise Zone may receive rates relief up to £55,000pa.

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.

Note

Many of the reliefs and discounts identified in this App are subject to European State Aid de minimis thresholds. An enterprise may not receive relief which qualifies as European State Aid amounting to greater than Є200,000 (around £176,500 in March 2017) over a rolling three year period. The ceiling for de minimis aid for undertakings involved in road transport is Є100,000.