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Business Rates Relief

Non Domestic Rates (NDR) are also known as “business rates” and are taxes to help pay for local services. These are charges on most non domestic properties. If you pay business rates, your property may be eligible for business rates relief.

In Carmarthenshire there are 5 main sources of business rates relief that could be available for your property.

An “enhanced” SBR scheme came into force 1st October 2010, replacing the original SBR scheme and will continue until (at least) 31st March 2018.

It provides rate relief to businesses occupying small premises as outlined below:

  • Premises with Rateable Value not exceeding £6,000 will be entitled to 100% relief.
  • Above £6,000 Rateable Value, and up to the upper RV limit of £12,000 relief will reduce on a tapered basis, gradually reducing at a rate of approximately 1% for every £60 RV e.g. :- - a property with RV £6,120 will attract 98% relief. - a property with RV £6,600 will attract 90% relief.

There are also some variations for specific types of business including Post Offices, Registered Child Care premises and Credit Unions, and protection for businesses that would have received greater level of relief under the original scheme.

The relief outlined above will apply to all types of business, not only retail. However, it will not apply to local authority premises or to premises occupied by ratepayers that are charities or non-profit making-organisations that are entitled to apply for mandatory or discretionary “charitable” relief.

[NB. The business property must be wholly occupied to qualify for relief]

The Non Domestic Rates regulations permit authorities to reduce the rates bill for businesses suffering hardship. The regulations do not set out the criteria which must be met, but instead it is left to the authority's discretion.

However, it is generally recognised that the authority may grant relief where it is satisfied that:

  • The ratepayer would sustain hardship if the authority did not do so; and
  • It is reasonable for the authority to do so, having regard to the interests of the Council Tax Payers.

In deciding whether or not it is appropriate to grant relief, the authority may consider factors which are not strictly financial. In addition, the local amenities or employment prospects may be of relevance in the decision.

Every application made to the authority will be considered on its own merits taking account of all the relevant factors relating to the business and the area in general.

If you wish to apply for hardship relief, please contact by e-mailing: Rates@carmarthenshire.gov.uk.

Mandatory relief
Charities and some specific non-profit making organisations are entitled to 80% 'Mandatory Relief' from rates on any non-domestic property which is wholly or mainly used for charitable purposes. We have the power to grant discretionary relief in respect of the remaining 20% or part thereof.

Since the 1st April 2004 Community Amateur Sports Clubs have been able to apply for 80%. Mandatory Rate Relief (and where appropriate, additional discretionary relief), providing they have registered their CASC status with the Inland Revenue.

Discretionary (Only) Relief
We also have the power to grant discretionary (only) relief to certain other types of organisation that are not established or conducted for profit. Any “discretionary only” relief will not normally exceed 60%.

For further information on any of the 5 rate relief schemes or about your business rates generally contact us on 01267 228770 or email: Rates@Carmarthenshire.gov.uk.

The Economic Development Team provide direct business support to many new and existing business owners in Carmarthenshire, for information on how we can help your business contact us on 01269 590214 or Email: jreynolds@carmarthenshire.gov.uk.

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