Non-domestic rates notice 2022/23

Page updated on: 15/06/2022

We have budgeted to spend £664.084m on the provision of services to our taxpayers in 2022/23 (compared to a figure of £635.189m in 2021/22).

A further sum of £11.479m will be paid to other public bodies in the form of levies and contributions. Net expenditure is set at £415.885m.

For the Council Taxpayer, the Band D tax levied by the County Council will be £1,396.04 for 2022/23, which represents an increase in Council Tax of 2.50%.

  2021/22 2022/23 2022/23

Services:

Gross Expenditure
            (£m)

Gross Expenditure
           (£m)

Net Expenditure           (£m)
Central Services 41.190 45.584 40.881
Cultural, Environmental and Planning Services 74.453 80.373 57.149
Education & Children's Services 235.195 246.439 199.606
Highways, Roads and Transport Services 31.361 32.844 21.337
Housing Services 115.512 108.715 3.644
Adult Social Services 137.478 150.129 101.470
Expenditure on Services 635.189 664.084 424.087

Levies and contributions: 

     
Brecon Beacons National Park 0.152 0.154 0.154
Mid and West Wales Fire and Rescue Authority 10.737 11.170 11.170
South West Wales Corporate Joint Committee 0.000 0.155 0.155
Net Trading Account Surpluses (-) / Deficits -1.129 0.274 0.274
Net Interest and Capital Accounting Adjustments -20.345 -19.755 -19.755
Contribution to/from (-) Reserves 0.000 -0.200 -0.200
County Council Expenditure 624.604 655.882 415.885

To be financed from:

     
Government Revenue Support Grant -222.063 -243.380  
National Non-Domestic Rates (NNDR) -62.757 -68.223  
Specific Grants/Reimbursements -104.450 -108.303  
Fees, Charges and Other Income -133.969 -131.694  
Council Taxpayers -101.365 -104.282  
  -624.604 -655.882  

We intend to spend £146.2m in 2022/23 on capital projects (£133.3m in 2021/22), which will be financed from the following sources:

Sources £m
Loans Raised 19.0
Funds Set Aside from Revenue 34.6
Grant Aid 92.6
Total 146.2

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 £12.6m on 31st March 2023 (£12.6m on 31st March 2022).

We have also set aside other reserves to meet specific expenditure and these are estimated to amount to £57.8m on 31st March 2023 (£79.0m on 31st March 2022).

Town / Community Council

Precept 2021/22   (£)

Precept 2022/23   (£) Band D Council Tax 22/23(£)
Abergwili 31,830.00 31,830.00 43.18
Abernant 3,500.00 3,500.00 25.80
Ammanford 259,710.00 263,653.00 134.27
Betws 42,000.00 47,000.00 52.82
Bronwydd 8,495.00 8,646.00 30.66
Carmarthen 779,129.57 788,855.58 138.42
Cenarth 9,000.00 9,000.00 16.50
Cilycwm 5,000.00 5,000.00 22.09
Cilymaenllwyd 7,000.00 7,000.00 20.52
Cwarter Bach 104,173.61 109,382.30 113.03
Cwmaman 341,683.00 337,931.00 213.66
Cynwyl Elfed 14,829.23 15,924.00 34.18
Cynwyl Gaeo 6,000.00 7,000.00 15.92
Dyffryn Cennen 6,000.00 20,000.00 37.82
Eglwyscummin 6,000.00 6,500.00 34.10
Gorslas 111,154.00 117,768.69 56.94
Henllanfallteg 9,680.00 10,716.00 47.71
Kidwelly 290,075.00 310,000.00 222.89
Laugharne 31,376.15 31,207.09 55.43
Llanarthne 21,016.12 22,266.00 53.83
Llanboidy 28,780.00 31,440.00 70.56
Llanddarog 21,378.00 21,255.78 38.44
Llanddeusant 4,000.00 4,200.00 33.14
Llanddowror & Llanmiloe 18,076.00 12,500.00 36.97
Llandeilo 70,831.00 74,371.00 93.97
Llandovery 64,532.50 67,436.50 84.89
Llandybie 180,000.00 180,000.00 40.34
Llandyfaelog 23,500.00 23,700.00 37.11
Llanedi 257,964.00 270,301.00 115.60
Llanegwad 12,000.00 12,000.00 16.53
Llanelli Rural 1,093,010.00 1,094,894.00 129.83
Llanelli Town 950,000.00 943,717.00 106.26
Llanfair-ar-y-bryn 3,750.00 3,750.00 13.83
Llanfihangel Aberbythych 17,500.00 17,500.00 29.43
Llanfihangel Rhos-y-Corn 6,000.00 6,000.00 27.56
Llanfihangel-ar-Arth 49,000.00 49,000.00 53.00
Llanfynydd 7,000.00 7,000.00 30.40
Llangadog 20,000.00 21,000.00 32.74
Llangain 10,110.00 9,820.00 34.69
Llangathen 7,200.00 8,000.00 30.31
Llangeler 32,245.47 32,245.47 21.34
Llangennech 247,869.00 261,033.00 130.50
Llangunnor 33,000.00 33,000.00 28.66
Llangyndeyrn 65,086.80 73,222.65 46.65
Llangynin 3,687.00 7,190.00 52.87
Llangynog 7,500.00 7,000.00 29.65
Llanllawddog 7,400.00 8,147.00 22.50
Llanllwni 13,650.00 14,500.00 44.56
Llannon 364,720.00 363,385.00 186.38
Llanpumsaint 8,243.75 9,992.10 30.00
Llansadwrn 6,000.00 6,000.00 25.84
Llansawel 5,500.00 5,500.00 27.37
Llansteffan & Llanybri 20,000.00 20,000.00 34.02
Llanwinio 8,000.00 6,000.00 29.36
Llanwrda 5,000.00 5,000.00 21.39
Llanybydder 64,000.00 35,000.00 57.42
Llanycrwys 1,350.00 1,325.00 12.48
Manordeilo & Salem 18,000.00 18,000.00 22.60
Meidrim 12,500.00 12,500.00 46.75
Myddfai 3,500.00 3,500.00 19.70
Newcastle Emlyn 30,226.55 30,982.21 65.14
Newchurch & Merthyr 8,500.00 7,500.00 23.75
Pembrey & Burry Port 561,312.00 600,711.00 184.30
Pencarreg 13,500.00 13,000.00 23.78
Pendine 7,420.95 7,404.75 45.00
Pontyberem 115,909.07 120,024.45 117.24
St Clears 91,782.00 100,960.20 75.59
St Ishmaels 34,045.00 34,823.00 44.50
Talley 10,000.00 10,000.00 40.39
Trelech a'r Betws 0.00 0.00 0.00
Trimsaran 74,802.00 80,296.00 92.24
Whitland 56,022.40 61,210.00 82.04

 

The Welsh Government 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 2022/23 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 422.884 1,490
Budget Requirement (incl. Community Precepts) 422.597 1,490
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 (£) 930.69 1,085.81 1,240.92 1,396.04 1,706.27 2,016.50 2,326.73 2,792.08 3,257.43
Dyfed Powys Police (£) 193.44 225.68 257.92 290.16 354.64 419.12 483.60 580.32 677.04
Community Councils (average) (£) 62.48 72.89 83.31 93.72 114.55 135.37 156.20 187.44 218.68

 

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 available on the Valuation Office Agency website or call 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

Welsh Government has made changes to the scheme which come into effect from 1st April 2018. The revised scheme is outlined below:

  • Premises with Rateable Value not exceeding £6,000 will continue to be entitled to 100% relief
  • There is also no change for premises above £6,000 Rateable Value up to the upper RV limit of £12,000 where 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.

(The relief outlined above will apply to all types of business, not only retail. Although certain categories of ratepayer are excluded, including local authorities and charitable organisations.)

  • Child care premises with Rateable Value not exceeding £6,000 will continue to be entitled to 100% relief
  • For Child care premises with Rateable Value above £6,000 Rateable Value, and up to an increased upper RV limit of £20,500 relief will reduce on a tapered basis from 100% to zero
  • Post Offices with Rateable Value not exceeding £9,000 will be entitled to 100% relief; those with a rateable value above £9,000 Rateable Value up to £12,000 will be entitled to 50% relief

However, under new rules, a ratepayer will only be able to receive relief for up to two premises in any single local authority area (child care premises and post offices are excluded from this restriction). In such cases the ratepayer must give notice of those hereditaments to the Council.

Please note, premises occupied by ratepayers that are charities or non-profit making-organisations that are entitled to apply for mandatory or discretionary “charitable” relief, will not qualify for Small Business Relief. The business property must be wholly occupied to qualify for relief.

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