Business rates relief and reductions

You may be eligible for rate relief. Most reductions for business rates are calculated automatically. The reductions available are listed below. 

Retail, Leisure and Hospitality Rates Relief

The Retail, Leisure and Hospitality Rates Relief Scheme is available to qualifying businesses who operate in the retail, leisure, and hospitality sectors.

Eligible business will receive a 50% reduction to their non-domestic rates net liability in 2022-23. The maximum cash value of the rates relief allowed, across all properties in Wales occupied by the same business, should not exceed £110,000. 

Businesses are required to declare that they meet the eligibility criteria (external website) and state which properties they would like to claim relief on.

Where 50% of liability across a business’s properties exceeds £110,000, businesses are required to specify which properties they would like the relief to apply to. Businesses may choose which properties they seek relief for.

Where the total relief allowed for other properties is close to the maximum amount of £110,000, an amount of relief of less than 50% may be allowed for a further eligible property.

Apply for Retail, Leisure and Hospitality Relief 2022-23

Empty Property Relief

Empty business properties are exempt from paying business rates for 3 months after the property becomes unoccupied.

There are additional exemptions for certain types of property or for properties under a set rateable value. These include:

  • Industrial premises, such as warehouses, which are exempt for a further 3 months
  • Listed buildings which are exempt until they become occupied again
  • Buildings with a rateable value under £2,600 which are exempt until they become occupied again
  • Properties owned by charities, which are exempt if the property's next use is likely to be wholly or mainly for charitable purposes
  • Community amateur sports club buildings which are exempt if their next use is likely to be wholly or mainly for a sports club
  • A business whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or which is being wound up voluntarily under that Act
  • a business whose owner is a company in administration within the meaning of paragraph 1 of Schedule B1 to the Insolvency Act 1986 or is subject to an administration order made under the former administration provisions within the meaning of article 3 of the Enterprise Act 2002 (Commencement No. 4 and Transitional Provisions and Savings) Order 2003.
  • A business whose owner is entitled to possession only in his or her capacity as the personal representative of a deceased person.

After the exemption period ends, you will be liable for the full business rate bill.

From 1 April 2023 the minimum days for re-occupation before another exempt empty period can be triggered has increased from 42 days to 182 days.

You should contact us to let us when your property becomes vacant and also when it becomes re-occupied.

Small business rate relief

Welsh Government has extended the current scheme so that Businesses with a Rateable Value below £6,000 will receive 100% Relief and Businesses whose Rateable Value is £6,000 to £12,000 will receive a reducing tapered relief. Businesses whose Rateable Value is greater than £12,000 will receive no relief. There are qualification criteria, as set down by the Welsh Assembly. The rules are as follows

  • The property must be occupied at the time of claiming relief
  • Public Sector Bodies such as Council’s are not eligible for relief
  • Ratepayers receiving Mandatory Charitable Relief are not eligible for relief
  • Certain classes of properties such as Car Parks, Advertising Rights and Telephone Communication masts are not eligible for relief

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 contact us.

For those businesses that already get this relief there is no need to re-apply as the New Year amount will be automatically calculated. However some properties may now be eligible for relief and if you want us to review your case please contact us at: businessrates@denbighshire.gov.uk or telephone 01824 706000.

Transitional Relief

Welsh Government has introduced a scheme to help protect small businesses from the impact of the revaluation, limiting the increase in the amounts payable for 2017/18 and future years. The scheme is designed as follows.

  • The limit on increases in the rates bill from 2016/17 to 2017/18 will be capped at 25% above £100
  • Any increase in the rates payable up to £100 will receive no transitional relief
  • The transitional relief is linked to the account as at 1st April 2017 so any change in liability eg a change in occupiers will cease the relief from the date of change

The qualification criteria is as follows:

  • The Property must have received Small Business Rates Relief on 31st March 2017 (Please see section above on Small Business Rates Relief)
  • The Ratepayer must have had an increase in the annual bill greater than £100
  • The Property must be occupied on 31st March 2017 and 1st April 2017
  • No Transitional Relief is payable on empty properties
  • Any changes in liability ie property becoming empty or change of occupier will cease the relief

There is no need to apply for this relief as the New Year amount will be automatically calculated. However if you believe you should have qualified but have not received any relief and want us to review your case please contact us at: businessrates@denbighshire.gov.uk or telephone 01824 706000

Charitable relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill and the council can decide to remit all or part of the remaining 20%. 

How to apply

You can complete the charitable rate relief application form.

Charitable rate relief application form (PDF, 245KB)

Not for profit organisations

Authorities can grant discretionary relief for a property where the occupiers main objectives are either: 

  • charitable or otherwise philanthropic or religious 
  • concerned with education, social welfare, science, literature or the fine arts 
  • used for the purposes of recreation

How to apply

You can complete the not for profit rate relief application form. 

Not for profit relief application form (PDF, 245KB)

Part occupation

When part of a property is temporarily unoccupied, the council can ask the Valuation Office to determine the rateable values of the occupied and unoccupied parts so that relief can be granted on the unoccupied area. 

Relief is granted so that the ratepayer only pays the full rates for the occupied area, while an exemption is awarded to the unoccupied part for 6 months on an industrial property, or 3 months on other properties. 

The relief is granted either to the end of the financial year or to the date on which the property ceases to be only partly occupied. 

How to apply

To apply for this relief, please supply a written request along with a set of plans/drawings with measurements of the property clearly showing occupied and unoccupied parts, together with the effective date from which the relief is required. Applications should be sent to Russell house.

Hardship relief

Councils can grant relief to a ratepayer who would suffer hardship by paying the whole of the rates bill. The Government only reimburses the Council with 75% of the relief granted in these circumstances, so a quarter of the cost falls directly on Council Tax payers. In the current economic climate, applications will only be considered under exceptional circumstances. We will usually only grant this relief if it can be shown that it is in the interests of the local council tax payers. 

How to apply

You can complete the application for Hardship relief.

Hardship relief application form (MS Word, 108KB)