Regulation 3
1. The address and a description of each hereditament to which the demand notice relates (“relevant hereditament”).
2. The rateable value shown for each relevant hereditament in the authority’s local non-domestic rating list.
3. The non-domestic rating multiplier calculated for the relevant year in accordance with paragraph 3B or, as the case may be, paragraph 4B of Part I of Schedule 7 to the 1988 Act(1).
4. Where an order under section 45(4A) of the 1988 Act(2) is or will be in force on any day in the relevant year, a statement of the days, if any, on which, for the purposes of calculating the payments required to be made under the demand notice, it was understood or assumed that the conditions mentioned in section 45(1) of the 1988 Act(3) were or would be fulfilled in relation to any relevant hereditament, and a statement that as regards those days the chargeable amount is reduced by the proportion provided for in the order as compared with the amount it would be if section 45(4) of the 1988 Act(4) applied to the calculation of the chargeable amount for those days.
5. Where section 45A of the 1988 Act(5) applies to any relevant hereditament on any day in the relevant year, a statement as regards those days the chargeable amount is zero under that section and a statement of the amount which would have been demanded if section 45(4) of the 1988 Act applied to the calculation of the chargeable amount for those days.
6. A statement of the days, if any, on which, for the purposes of calculating the payments required to be made under the demand notice, it was understood or assumed that—
(a)the chargeable amount would fall to be calculated under section 43(4A)(b) or (5) of the 1988 Act(6);
(b)the chargeable amount would fall to be calculated by reference to section 44(2) and (2A) of the 1988 Act as substituted by section 44A(7) or (9) of that Act(7); or
(c)rules under section 47(1)(a) or 58(3)(a) of the 1988 Act(8) would apply;
together with a statement of the manner in which the chargeable amount for those days was calculated and of the amount by which the aggregate amount demanded under the demand notice is reduced as compared with the amount which would have been demanded if section 43(4), without modification, and (so far as is relevant) section 44(2)(9) without substitution, applied to the calculation of the chargeable amount for those days.
Regulation 5
1. The form of words set out below is prescribed for the purposes of regulation 5—
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 and crime commissioners. Your council and police and crime commissioner use their shares of redistributed rate income, together with income from their council tax payers, revenue support grant provided by the Welsh Ministers and certain other sums, to pay for the services they provide. Further information about the non-domestic rates system, including what reliefs are available may be obtained viahttps://businesswales.gov.wales/
The rateable value of non-domestic property is fixed in most cases by an independent valuation officer of the Valuation Office Agency which is an Executive Agency of Her Majesty’s Revenue and Customs (HMRC). They compile and maintain a full list of the rateable values of all non-domestic properties in Wales, available on their website at www.gov.uk/government/organisations/valuation-office-agency. All non-domestic property is normally revalued every 5 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 all property in respect of which rates are payable to your authority are shown in the local rating list, a copy of which may be inspected at name and address of local valuation office and name and address of billing authority.
All rateable values are reassessed at a general revaluation to ensure rates paid by any one ratepayer reflect changes over time in the value of their property relative to others. This helps maintain fairness in the rating system by updating valuations in line with changes in the market. The current rating list came into effect on 1 April 2017 and is based on values as at 1 April 2015.
In the year a revaluation takes effect, the multiplier is rebased to account for overall changes to total rateable value and to ensure that the revaluation does not raise extra money.
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 within 3 months of the proposal being made, the matter is referred by the valuation officer as an appeal by the proposer to the Valuation Tribunal for Wales. Further information about how to propose a change in a rateable value is available from valuation offices.
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 Ministers 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.
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 name of billing authority or from the Valuation Office Agency.
The Valuation Tribunal for Wales provides a free independent appeals service dealing with appeals about Non-Domestic Rates and Council Tax. Their contact details can be found herehttp://www.valuation-tribunals-wales.org.uk/home.html
Owners of unoccupied non-domestic properties may be liable to empty property rates which are charged at 100% of the normal liability. Liability begins after the property has been empty for 3 months or, in the case of certain industrial properties, 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—
(a)in the case of charities, the property is wholly or mainly used for charitable purposes; or
(b)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% 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 HM Revenue & Customs address, (website is http://www.hmrc.gov.uk).
The Non-Domestic Rating (Small Business Relief) (Wales) Order 2015(10) makes provision for rates relief for small businesses. Full details including the eligibility criteria, the exceptions, the procedural requirements and the relevant rates reliefs are available from the billing authority.
The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2016(11) make provision for transitional relief for small businesses adversely impacted by the revaluation of non-domestic hereditaments taking effect from 1 April 2017. Full details including the eligibility criteria, the exceptions, the procedural requirements and the relevant rates reliefs are available from the billing authority.
Relief from paying non-domestic rates could amount to state aid. It is lawful where it is provided in accordance with the Commission Regulation (EU) 1407/2013 on de minimis aid. The de minimis regulation allows an undertaking to receive up to €200,000 ‘de minimis’ aid over a rolling three year period. If you are receiving, or have received, any ‘de minimis’ aid granted during the current or two previous financial years (from any source), you should inform the billing authority immediately with details of the aid received.
2. Italics in paragraph 1 above indicate words to be inserted.
Regulation 6
1. The estimates of the billing authority and of the police and crime commissioner of the—
(a)aggregate of its gross expenditure for the relevant year for all services administered by it;
(b)allowance appropriate for contingencies and the contributions to or from financial reserves for the relevant year;
(c)amount of its financial reserves at the end of the relevant year;
(d)amount of its capital expenditure to be incurred in the relevant year;
(e)sums payable to it for the relevant year by way of—
(i)revenue support grant (or, if the amount of such grant falls to be adjusted following the approval by resolution of the National Assembly for Wales of an amending report under section 84L of the 1988 Act(12), the amount which would be so payable but for that report);
(ii)additional grant;
(iii)redistributed non-domestic rates; and
(iv)police grant under section 46 of the Police Act 1996(13);
(f)aggregate of its gross expenditure for the preceding year for all services administered by it; and
(g)amount of its financial reserves at the end of the preceding year.
2. The amount calculated as its budget requirement for the relevant year—
(a)by the billing authority under section 32(4) of the 1992 Act; and
(b)by the police and crime commissioner under section 43(4) of the 1992 Act.
3. The amount calculated for the relevant year by the billing authority and the police and crime commissioner as the amount of the difference (whether positive or negative) between—
(a)the amount of its budget requirement for that year; and
(b)the amount calculated by it for that year as the amount for item P in section 33(1) or, as the case may be, section 44(1) of the 1992 Act(14).
4. The standard spending assessment for the billing authority and the police and crime commissioner for the relevant year.
5. The amount of the precept anticipated by the billing authority for the relevant year, if any, pursuant to regulations under section 41(3) of the 1992 Act(15).
6. Where a body has issued a levy or special levy to the billing authority that was taken into account for the relevant year by the authority in making its estimate under section 32(2)(a) of the 1992 Act(16)—
(a)the amount of the levy or special levy; and
(b)information as to whether any of it was treated as special expenses of the authority.
7. The amount of any levy or special levy issued to a billing authority that was taken into account for the preceding year by the authority in making its estimate under section 32(2)(a) of the 1992 Act.
8. The amount of the precept, if any, issued by each community council for—
(a)the relevant year; and
(b)the preceding year.
9. For the purposes of paragraph 1(a) and (f) of Part 1, the gross expenditure in respect of a service for a year is the sum of all items charged to a revenue account for the year attributable to the service, but does not include allowances for contingencies or contributions to financial reserves.
10. The estimates for the relevant year and for the preceding year, to be supplied pursuant to paragraph 1(a), (b), (c), (f) and (g) of Part 1 are—
(a)as regards the billing authority, estimates made for the purposes of the calculations required by section 32 of the 1992 Act; and
(b)as regards police and crime commissioners, estimates made for the purposes of the calculations required by section 43 of the 1992 Act.
11. For the purposes of paragraph 1(d) of Part 1, capital expenditure is expenditure of the billing authority which—
(a)falls to be capitalised in accordance with proper practices; or
(b)is treated as being capital expenditure by virtue of regulations or directions made by the Welsh Ministers under section 16(2) of the Local Government Act 2003.
12. For the purposes of paragraph 4 of Part 1, the standard spending assessment for a billing authority and police and crime commissioner for the relevant year is the standard spending assessment for that body in the local government finance report for that year made by the Welsh Ministers under section 84G of the 1988 Act(17) and approved by resolution of the National Assembly for Wales.
Regulation 7
| Instruments revoked | References | Extent of revocation |
|---|---|---|
| The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 | S.I. 1993/252 | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1993 | S.I. 1993/1506 | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1994 | S.I. 1994/415 | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1995 | S.I. 1995/284 | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1996 | S.I. 1996/311 | The whole of the regulations |
| The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 | S.I. 1996/1880 | Article 75(2) |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1997 | S.I. 1997/356 | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) (Rural Rate Relief) Regulations 1998 | S.I. 1998/155 | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2000 | S.I. 2000/793 (W. 30) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2003 | S.I. 2003/414 (W. 59) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2005 | S.I. 2005/256 (W. 22) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006 | S.I. 2006/3392 (W. 311) | Regulation 3 |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2007 | S.I. 2007/3399 (W. 303) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2008 | S.I. 2008/7 (W. 3) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment No. 2) Regulations 2008 | S.I. 2008/3075 (W. 269) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2010 | S.I. 2010/271 (W. 34) | The whole of the regulations |
| The Children and Families (Wales) Measure 2010 (Commencement No. 2, Savings and Transitional Provisions) Order 2010 | S.I. 2010/2582 (W. 216) | Paragraph 2 of Schedule 4 to the Order |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2012 | S.I. 2012/467 (W. 78) | The whole of the regulations |
| The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 2015 | S.I. 2015/655 (W. 52) | The whole of the regulations |
Paragraphs 3B and 4B of Schedule 7 to the 1988 Act were inserted by section 62 of the Local Government Act 2003 (c. 26).
Section 45(4A) of the 1988 Act was inserted by section 1(1) of the Rating (Empty Properties) Act 2007 (c. 9).
Section 45(1) of the 1988 Act was amended by paragraph 23 of Schedule 5 to the 1989 Act.
Section 45(4) of the 1988 Act was inserted by section 1(1) of the Rating (Empty Properties) Act 2007.
Section 45A of the 1988 Act was inserted by section 1(2) of the Rating (Empty Properties) Act 2007.
Section 43(4A) was inserted by section 61 of the Local Government Act 2003.
Section 44A was inserted by section 139 of, and paragraph 22 of Schedule 5 to, the 1989 Act. Section 44A(9) was amended by paragraph 1(4) of Schedule 1 to the Rating (Empty Properties) Act 2007.
Section 47(1)(a) was amended by paragraph 65 of Schedule 13 to the 1992 Act and section 69 of the Localism Act 2011.
As amended by paragraph 21 of Schedule 5 to the 1989 Act.
S.I. 2015/229 (W. 11), as amended by S.I. 2016/32 (W. 13) and S.I. 2017/25 (W. 9).
Section 84L was originally inserted by paragraph 1 of Schedule 2 to the Local Government Act 2003 but subsequently substituted by paragraph 29 of Schedule 1 to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007 (S.I. 2007/1388).
1996 c. 16. As amended by section 24 of the Police Reform and Social Responsibility Act 2011 (c. 13) and section 142(1) of the Anti-social Behaviour, Crime and Policing Act 2014 (c. 12).
Section 33(1) was amended by paragraph 5(2) of Schedule 12 to the Local Government (Wales) Act 1994 (c. 19), paragraph 11 of Schedule 7 to the Localism Act 2011, regulation 4(1) of the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1994 (S.I. 1994/246), regulation 3 of the Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2012 (S.I. 2012/521) (W. 82) and regulation 3 of the Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013 (S.I. 2013/216) (W. 28). Section 44(1) was amended by paragraph 21 of Schedule 7 to the Localism Act 2011, regulation 4(1) of S.I. 1994/246, regulation 5 of the Local Authorities (Alteration of Requisite Calculations and Funds) Regulations 1995 (S.I. 1995/234), regulation 5 of Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2010 (S.I. 2010/317) (W. 41), regulation 5 of Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2011 (S.I. 2011/446) (W. 67), S.I. 2012/521 (W. 82) and S.I. 2013/216 (W. 28).
As amended by paragraph 18(4) of Schedule 7 to the Localism Act 2011.
As substituted by regulation 2 of the Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2013.
Section 84G was originally inserted by paragraph 1 of Schedule 2 to the Local Government Act 2003 and later amended by paragraph 25 of Schedule 1 to S.I. 2007/1388.