1.—(1) The title of this Order is the Non-Domestic Rating (Small Business Relief) (Wales) Order 2015.
(2) This Order comes into force on 9 March 2015 but it has effect from 1 April 2015.
(3) This Order applies in relation to Wales.
2. In this Order—
“the 1988 Act” (“ Deddf 1988 ”) means the Local Government Finance Act 1988;
“electronic communication” (“cyfathrebiad electronig”) has the meaning given in section 15(1) of the Electronic Communications Act 2000(1);
“electronic communications apparatus” (“cyfarpar cyfathrebiadau electronig”) includes—
apparatus within the meaning given by paragraph 1(1) of the electronic communications code;
structures in the nature of huts or other buildings (including structures forming part only of a building) used, or designed for use, solely to house apparatus falling within the description in paragraph (a); and
any ancillary equipment occupied exclusively for the purposes of a person who is licensed under section 8 of the Wireless Telegraphy Act 2006(2) or who has a grant of recognised spectrum access under section 18 of that Act;
“electronic communications code” (“cod cyfathrebiadau electronig”) has the same meaning as in section 106(1) of the Communications Act 2003(3);
“excepted hereditament” (“hereditament a eithrir”) means a hereditament—
which is used exclusively for the display of advertisements, the parking of motor vehicles, sewage works or electronic communications apparatus;
which is a beach hut or a post office;
which is an excepted hereditament as defined in section 47(9) of the 1988 Act (4); or
which is a Crown hereditament as defined in section 65A(4) of the 1988 Act (5);
“person authorised to sign on behalf of the ratepayer” (“person wedi ei awdurdodi i lofnodi ar ran y trethdalwr”) means, where the ratepayer is—
a partnership, a partner of that partnership;
a trust, a trustee of that trust;
a body corporate, a director of that body, and
in any other case, a person duly authorised to sign on behalf of the ratepayer;
“post office” (“swyddfa bost”) means a public post office within the meaning given by section 125(1) of the Postal Services Act 2000(6);
“relevant financial year” (“blwyddyn ariannol berthnasol”) means the financial year in respect of which a ratepayer has served a notice in accordance with article 16;
“retail premises” (“mangre fanwerthu”) means any hereditament where there is carried on a trade or business consisting wholly or mainly of the sale of goods;
“sale of goods” (“gwerthu nwyddau”) includes the sale of any of the following—
meals or refreshments for consumption on or off the premises on which they are sold or prepared;
intoxicating liquor for consumption on or off the premises on which it is sold;
petrol or other automotive fuels for fuelling motor vehicles intended or adapted for use on roads; and
“signature” (“llofnod”), “sign” (“llofnodi”) or “signed” (“llofnodwyd”), in relation to a notice served in accordance with article 16(6) by electronic communication, includes the incorporation in it, or the logical association with it, of an electronic signature, as defined in section 7(2) of the Electronic Communications Act 2000.
3.—(1) Part C of this Order applies only where the chargeable day falls on a date in the period beginning with 1 April 2015 and ending with 31 March 2016 (“the relevant period”).
(2) Where a hereditament complies with—
(a)the conditions in article 6, 7, or 9 and also (on a chargeable day during the relevant period) the conditions in article 12, 13, or 14;
(b)the conditions in more than one of articles 6, 7, 8 or 9; or
(c)(on a chargeable day during the relevant period) the conditions in more than one of articles 12, 13 or 14;
the article which is to apply is the article which has the effect of a lower amount being chargeable in respect of the hereditament.
4. For the purposes of section 43(4B)(b)(i) of the 1988 Act, the amount prescribed for a hereditament is £12,000.
5. The conditions to be satisfied for the purposes of section 43(4B)(b)(ii) of the 1988 Act are those prescribed in articles 6 to 9.
6. The rateable value conditions are—
(a)the rateable value of the hereditament is not more than £7,800;
(b)the hereditament is not an excepted hereditament; and
(c)the hereditament is wholly occupied.
7. The child care conditions are—
(a)the hereditament is wholly used for the purposes of child minding or the provision of day care by a person registered under Part 2 of the Children and Families (Wales) Measure 2010(7);
(b)the hereditament is not an excepted hereditament;
(c)the hereditament is wholly occupied;
(d)the rateable value of the hereditament is more than £2,000 but not more than £12,000; and
(e)the ratepayer has given notice to the billing authority in respect of the hereditament in accordance with article 16.
8. The conditions prescribed by this article (“the post office conditions”) are—
(a)the hereditament, or part of the hereditament, is used for the purposes of a post office;
(b)the rateable value of the hereditament is not more than £12,000;
(c)the hereditament is wholly occupied; and
(d)the ratepayer has given notice to the billing authority in respect of the hereditament in accordance with article 16.
9. The retail premises conditions are—
(a)the hereditament is wholly or mainly used for the purposes of retail premises;
(b)the hereditament is not an excepted hereditament;
(c)the hereditament is wholly occupied;
(d)the rateable value of the hereditament is more than £7,800 but not more than £11,000;
(e)the ratepayer has given notice to the billing authority in respect of the hereditament in accordance with article 16; and
(f)the ratepayer has not given notice in accordance with article 16 to the billing authority, or to any other billing authority in Wales, in respect of any other hereditament.
10.—(1) The amount specified in paragraph (2) is prescribed as the amount of E for the purposes of section 44(9) of the 1988 Act where the conditions in article 6, 7, 8 or 9 are satisfied.
(2) Where in relation to a hereditament the conditions prescribed by the article specified in column (1) of the table are satisfied and the rateable value of the hereditament is within the range in corresponding column (2), then E is the amount specified in corresponding column (3).
| (1) Article | (2) Rateable Value (£) | (3) Amount of E |
|---|---|---|
| 6 (Rateable Value) | 0 to 2,400 | 2 |
| 6 (Rateable Value) | 2,401 to 7,800 | 1.333333 |
| 7 (Child Care) | 2,001 to 12,000 | 2 |
| 8 (Post Office) | 0 to 9,000 | 1,000,000 |
| 8 (Post Office) | 9,001 to 12,000 | 2 |
| 9 (Retail Premises) | 7,801 to 11,000 | 1.333333 |
11. For the purposes of section 43(4B)(b)(ii) of the 1988 Act, the conditions to be satisfied are those prescribed in article 12, 13 or 14.
12. The rateable value conditions are—
(a)the rateable value of the hereditament is not more than £12,000;
(b)the hereditament is not an excepted hereditament; and
(c)the hereditament is wholly occupied.
13. The child care conditions are—
(a)the hereditament is wholly used for the purposes of child minding or the provision of day care by a person registered under Part 2 of the Children and Families (Wales) Measure 2010;
(b)the hereditament is not an excepted hereditament;
(c)the hereditament is wholly occupied;
(d)the rateable value of the hereditament is not more than £9,000; and
(e)the ratepayer has given notice to the billing authority in respect of the hereditament in accordance with article 16.
14. The retail premises conditions are—
(a)the hereditament is wholly or mainly used for the purposes of retail premises;
(b)the rateable value of the hereditament is more than £10,499 but not more than £11,000;
(c)the ratepayer has given notice to the billing authority in respect of the hereditament in accordance with article 16; and
(d)the ratepayer has not given notice in accordance with article 16 to the billing authority, or to any other billing authority in Wales, in respect of any other hereditament.
15.—(1) The amount specified in, or calculated in accordance with, paragraph (2) is prescribed as the amount of E for the purposes of subsection 44(9) of the 1988 Act where the conditions in article 12, 13 or 14 are satisfied.
(2) Where in relation to a hereditament the conditions prescribed by the article specified in column (1) of the table below are satisfied and the rateable value of the hereditament is within the range in corresponding column (2), then E is the amount specified or as calculated in corresponding column (3).
| (1) Article | (2) Rateable Value (£) | (3) Amount of E |
|---|---|---|
| 12 (Rateable Value) | 0 to 6,000 | 5,000,000 |
| 12 (Rateable Value) | 6,001 to 12,000 | Calculated in accordance with paragraphs (3) and (4) of this article |
| 13 (Child Care) | 0 to 6,000 | 5,000,000 |
| 13 (Child Care) | 6,001 to 9,000 | Calculated in accordance with paragraphs (3) and (4) of this article |
| 14 (Retail Premises) | 10,500 to 11,000 | 1.333333 |
(3) Subject to paragraph (4), the amount of E is derived from dividing 6000 by the figure reached by subtracting 6000 from the rateable value of the hereditament shown in the local non-domestic rating list for that day.
(4) Amounts calculated under paragraph (3) are calculated to three decimal places only—
(a)adding one thousandth where (apart from this sub-paragraph) there would be more than five ten-thousandths; and
(b)ignoring the ten-thousandths where (apart from this sub-paragraph) there would be five, or less than five, ten thousandths.
16.—(1) A notice under this article must contain the information and other matters specified in Schedule 1 and must be signed by the ratepayer or a person authorised to sign on behalf of the ratepayer.
(2) Subject to paragraphs (3) to (5), a notice given no later than 30 September in a financial year may have effect from a date no earlier than 1 April in the preceding financial year.
(3) A notice may not be given earlier than 1 October in the financial year preceding the relevant financial year.
(4) Subject to paragraph (5), where in relation to the hereditament to which the notice relates—
(a)the part of the relevant conditions concerning rateable value becomes satisfied due to an alteration of local non-domestic rating list; and
(b)a notice is given within 4 months after the date on which the billing authority concerned is notified of the alteration pursuant to regulations under section 55 of the 1988 Act (8) (alteration of lists),
the notice may have effect from a date no earlier than the date on which the alteration takes effect under those regulations.
(5) No notice may have effect for a day earlier than 1 April 2015
(6) A notice is to be served on the billing authority concerned by—
(a)addressing it to the authority; and
(b)delivering or sending it to the authority’s office by post or electronic communication.
(7) Any notice sent by electronic communication is to be regarded, unless the contrary is proved, as served when it is received in a legible form.
(8) When a notice has been given in respect of a financial year the billing authority may require the ratepayer to give further notices in accordance with this article in relation to such subsequent financial years as it may from time to time specify.
17. The Orders specified in Schedule 2 are revoked but continue to apply to a financial year ending on or before 31 March 2015.
Edwina Hart
Minister for Economy, Science and Transport, one of the Welsh Ministers
11 February 2015