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Non domestic rates notice 2017/18

We have budgeted to spend £548.935m on the provision of services to our taxpayers in 2017/18 (compared to a figure of £537.924m in 2016/17). A further sum of £9.487m will be paid to other public bodies in the form of levies and contributions. Net expenditure is set at £341.958m. For the Council Taxpayer, the Band D tax levied by the County Council will be £1,145.61 for 2017/18, which represents an increase in Council Tax of 2.5%.

  2016/17 2017/18 2017/18
SERVICES: GROSS 
EXPENDITURE (£m)
GROSS 
EXPENDITURE (£m)
NET 
EXPENDITURE (£m)
Central Services 35.866 37.475 30.455
Cultural, Environmental and Planning Services 59.050 61.631 41.805
Education & Children's Services 206.999 207.967 172.016
Highways, Roads and Transport Services 29.317 31.813 18.873
Housing Services 99.100 100.886 2.714
Adult Social Services 107.592 109.163 76.095
Expenditure on Services 537.924 548.935 341.958
       
LEVIES AND CONTRIBUTIONS:      
Brecon Beacons National Park 0.138 0.138 0.138
Mid and West Wales Fire and Rescue Authority 9.172 9.349 9.349
Net Trading Account Surpluses (-) / Deficits -1.241 -0.644 -0.644
Net Interest and Capital Accounting Adjustments -9.519 -10.067 -10.067
Pensions Reserve Adjustment -5.085 -5.085 -5.085
Contribution to/from (-) Reserves -0.510 -1.448 -1.448
County Council Expenditure 530.879 541.178 334.201
       
TO BE FINANCED FROM:      
Government Revenue Support Grant -195.966 -191.882  
National Non Domestic Rates (NNDR) -55.720 -60.295  
Specific Grants/Reimbursements -91.490 -93.582  
Fees, Charges and Other Income -108.428 -113.395  
Council Taxpayers -79.275 -82.024  
  -530.879 -541.178  

We intend to spend £90.9m in 2017/18 on capital projects (£76.6m in 2016/17), which will be financed from the following sources:

 Sources £m
Loans Raised 27.2
Proceeds from Sale of Assets 6.0
Grant Aid 34.8
Other Sources 22.9
Total 90.9

General reserves (or balances) are necessary to provide for levelling out of normal peaks and troughs of a year’s financial activities. It is estimated that such balances will stand at around £7.4m on 31st March 2018 (£7.4m on 31st March 2017). We have also set aside other reserves to meet specific expenditure and these are estimated to amount to £26.7m on 31st March 2018 (£55.3m on 31st March 2017).

COMMUNITY PRECEPT 2016/17 PRECEPT 2017/18 BAND D COUNCIL TAX 17/18 COMMUNITY PRECEPT 2016/17 PRECEPT 2017/18 BAND D COUNCIL TAX 17/18
  £       £            £         £        £        £    
Abergwili 26,286.00 26,800.00 36.96 Llangadog 20,000.00 20,000.00 32.75
Abernant 3,000.00 2,500.00 19.66 Llangain 9,070.00 9,420.00 33.44
Ammanford 86,520.00 125,674.00 65.81 Llangathen 7,000.00 7,200.00 27.44
Betws 21,000.00 22,000.00 25.12 Llangeler 30,683.47 30,990.29 21.07
Bronwydd 8,937.85 8,881.19 32.38 Llangennech 183,885.00 195,696.00 102.26
Carmarthen Town 662,000.00 674,286.00 126.50 Llangunnor 36,000.00 30,000.00 26.26
Cenarth 9,000.00 9,000.00 16.93 Llangyndeyrn 47,965.00 49,403.00 35.92
Cilycwm 5,000.00 5,000.00 22.77 Llangynin 3,171.00 3,295.00 25.11
Cilymaenllwyd 6,000.00 6,000.00 18.27 Llangynog 7,446.00 7,446.00 32.84
Cwmaman 216,000.00 220,212.00 143.43 Llanllawddog 6,835.00 6,929.00 21.43
Cynwyl Elfed 11,584.00 11,782.16 26.00 Llanllwni 11,000.00 12,100.00 38.17
Cynwyl Gaeo 5,500.00 6,000.00 14.05 Llannon 282,830.00 282,830.00 149.91
Dyffryn Cennen 14,000.00 5,000.00 9.65 Llanpumsaint 7,018.44 7,074.32 22.00
Eglwyscummin 6,000.00 6,000.00 32.65 Llansadwrn 6,000.00 6,000.00 27.00
Gorslas 70,099.00 76,170.07 40.65 Llansawel 4,500.00 3,750.00 19.25
Henllanfallteg 5,500.00 3,000.00 13.92 Llansteffan & Llanybri 20,000.00 21,000.00 37.53
Kidwelly 120,635.00 124,857.00 91.80 Llanwinio 4,000.00 6,000.00 30.42
Laugharne 28,652.68 28,998.51 52.43 Llanwrda 10,500.00 8,000.00 34.85
Llanarthne 15,226.04 18,000.00 46.85 Llanybydder 33,000.00 26,000.00 44.47
Llanboidy 16,354.87 15,424.00 36.32 Llanycrwys 950.00 1,150.00 11.37
Llanddarog 16,707.00 17,047.00 31.23 Manordeilo & Salem 10,500.00 14,000.00 18.08
Llanddeusant 2,000.00 2,200.00 17.84 Meidrim 10,000.00 10,000.00 38.42
Llanddowror & Llanmiloe 14,500.00 15,500.00 46.10 Myddfai 2,350.00 2,900.00 16.24
Llandeilo 56,302.00 59,117.00 76.06 Newcastle Emlyn 25,653.35 26,679.48 59.67
Llandovery 50,500.00 53,025.00 68.71 Newchurch & Merthyr 6,500.00 6,500.00 21.19
Llandybie 180,000.00 180,000.00 42.65 Pembrey & Burry Port 313,120.00 329,435.00 103.63
Llandyfaelog 20,000.00 20,245.00 33.58 Pencarreg 12,000.00 12,500.00 23.82
Llanedi 205,000.00 205,000.00 94.66 Pendine 8,015.50 7,410.02 47.00
Llanegwad 10,000.00 10,000.00 14.37 Pontyberem 103,457.00 106,856.69 108.24
Llanelli Rural 1,003,230.00 1,011,000.00 125.89 Quarter Bach 64,173.60 74,173.60 79.53
Llanelli Town 800,000.00 800,000.00 92.52 St Clears 77,545.00 79,176.00 60.65
Llanfair-ar-y-Bryn 4,500.00 4,500.00 16.66 St Ishmaels 32,000.00 32,500.00 43.33
Llanfihangel Aberbythych 17,500.00 17,500.00 30.85 Talley 5,000.00 8,000.00 32.79
Llanfihangel-ar-Arth 53,000.00 45,000.00 50.73 Trelech a'r Betws 0.00 0.00 0.00
Llanfihangel Rhos-y-Corn 7,500.00 7,500.00 34.81 Trimsaran 55,650.00 62,625.00 73.55
Llanfynydd 6,000.00 6,000.00 27.00 Whitland 41,185.85 41,185.85 59.21

The National Assembly for Wales sets a Standard Spending Assessment for us. This is the amount which the National Assembly for Wales assesses is required to provide, in relative terms, a standard level of service in the area. The assessment for 2017/18 and a comparison with our budget requirement is set out below:

Assessment/Budget Requirement Standard Spending
Assessment (£m)
Band D
Council Tax (£)
Standard Spending Assessment 335.323 1,161
Budget Requirement (incl. Community Precepts) 339.474 1,221

 

Valuation Band A B C D E F G H I
Tax Proportion       6/9     7/9     8/9       9/9      11/9      13/9      15/9      18/9      21/9
  £     £      £      £       £      £       £      £       £      
County Council 763.74 891.03 1,018.32 1,145.61 1,400.19 1,654.77 1,909.35 2,291.22 2,673.09
Dyfed Powys Police 142.58 166.34 190.11 213.87 261.40 308.92 356.45 427.74 499.03
Community Councils
(average)
50.25 58.63 67.00 75.38 92.13 108.88 125.63 150.76 175.89

The information given below explains some of the terms which may be used on a non-domestic rate demand and in the supporting information. Further information about liability to non-domestic rates may be obtained from billing authorities.

The non-domestic rates collected by billing authorities are paid into a central pool and redistributed to county and county borough councils and police authorities. Your council and police authority use their shares of redistributed rate income, together with income from their council tax payers, revenue support grant provided by the National Assembly for Wales and certain other sums, to pay for the services they provide.

The rateable value of non-domestic property is fixed in most cases by an independent valuation officer of the Valuation Office Agency. All non-domestic property is revalued every five years. From 1 April 2017, the rateable value of a property represents its annual open market rental value as at 1 April 2015. For composite properties which are partly domestic and partly non-domestic the rateable value relates to the non-domestic part only.

The values of most properties in respect of which rates are payable to your authority are shown in the local rating list, which is avaliable on the Valuation Office Agency website.

The Valuation Office Helpline: 03000 505505

The rateable value may alter if the valuation officer believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) may also in certain circumstances propose a change in value. If the ratepayer and the valuation officer do not agree the valuation, the matter will be referred as an appeal to a Valuation Tribunal. Further information about how to propose a change in a rateable value is available from the Valuation Office Agency website.

Information about the circumstances in which a change in rateable value may be proposed and how such a proposal may be made is available from the local valuation office shown above. Further information about the appeal arrangements may be obtained from Carmarthenshire County Council or from the Valuation Office Agency.

This is the rate in the pound by which the rateable value is multiplied to give the annual rate bill for a property. The multiplier set annually by the Welsh Government is the same for the whole of Wales and except in a revaluation year cannot rise by more than the rate of the increase in the retail prices index.

With effect from 1 April 2011 the Rateable Value threshold for exemption has been reduced to £2,600.

Owners of unoccupied non-domestic properties may be liable to empty property rates which are charged at 100 per cent of the normal liability. Liability begins after the property has been empty for 3 months or, in the case of factories and warehouses, after the property has been empty for 6 months. Certain types of property are exempt from empty property rates.

Charities and community amateur sports clubs are entitled to 80% relief from rates on any non-domestic property where–

  • in the case of charities, the property is wholly or mainly used for charitable purposes, or
  • in the case of a club, the club is registered with HM Revenue & Customs.

Billing authorities have discretion to remit all or part of the remaining 20 per cent of the bill on such property and can also give relief in respect of property occupied by certain bodies not established or conducted for profit.

For more information regarding clubs you should contact:-

  • Inland Revenue Charities, Sports Clubs Unit, St Johns House, Bootle L69 9BB (0845 3020203)
  • Or via the inland revenue website: http://www.hmrc.gov.uk

Small business rate relief has been extended in Wales until 31 March 2018. A new permanent scheme will come into force from 2018 onwards.

Under the current scheme, business premises with a rateable value of up to £6,000 will receive 100% relief and those with a rateable value between £6,001 and £12,000 will receive relief on a tapered basis from 100% to zero.

The following types of business will continue to get relief as follows:

  • Post Offices -  100% relief for premises with a rateable value up to £9,000,  and 50% for premises with a rateable value between £9,001 and £12,000.
  • Registered Child Care premises -  100% relief for premises with a rateable value up to £9,000, and 50% for premises with a rateable value between £9,001 and £12,000.

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Page updated on: 13/09/2017

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