Small business rate relief

A permanent small business rate relief scheme has been introduced in Wales from 1 April 2018.

The new permanent scheme limits the number of properties eligible for small business rate relief to two per ratepayer in each local authority area.  Where a ratepayer is liable for more than two properties in a local authority area, small business rate relief will be awarded to the two properties that ensure a ratepayer receives the maximum relief possible under the scheme.

Qualifying businesses

The scheme allows for the following relief:

Section A 

  • Most occupied properties with a rateable value of £6,000 or less are eligible for 100% relief. This means you won’t pay business rates on those properties.
  • The rate of relief decreases from 100% to 0% for properties with a rateable value between £6,001 and £12,000.  Different rules apply to post offices and properties used wholly for child care by registered child care providers which are explained below.

Post Offices

  • Post Offices (and properties which include Post Offices) with a rateable value up to £9,000 will receive 100% relief;
  • Post Offices (and properties which include Post Offices) with a rateable value between £9,001 and £12,000 will receive 50% relief.

Section B - Registered Child Care Premises

  • From 1 April 2019, ratepayers who are registered child care providers where the premises is used wholly for the purposes of child minding or day care will be eligible for 100% relief if the property’s rateable value is £100,000 or less.

How to apply

If the property you occupy has a rateable value of up to £12,000 and it falls within Section A above, small business rate relief is applied automatically to your bill so you do not need to apply.

If you think the property you occupy satisfies the criteria for Registered Child Care premises set out in Section B above, and you have not yet applied for relief, you can download an application form below:

Small business rate relief - application form (PDF 81kb)

Further information

If you require any further information about rate relief for small businesses, please contact us