The Non-Domestic Rating (Demand Notices) (Wales) (Amendment No 2) Regulations 2008

Welsh Statutory Instruments

2008 No. 3075 (W.269)

RATING AND VALUATION, WALES

The Non-Domestic Rating (Demand Notices) (Wales) (Amendment No 2) Regulations 2008

Made

26 November 2008

Laid before the National Assembly for Wales

28 November 008

Coming into force

1 January 2009

The Welsh Ministers make the following Regulations in exercise of the powers conferred on the Secretary of State by sections 62, 143(2) and 146(6) of, and paragraphs 1 and 2(2) of Schedule 9 to, the Local Government Finance Act 1988(1) and section 26(3) of the Welsh Language Act 1993(2) and now vested in the Welsh Ministers(3).

Title, application and commencement

1.—(1) The title of these Regulations is The Non-Domestic Rating (Demand Notices) (Wales) (Amendment No 2) Regulations 2008 and they come into force on 1 January 2009.

(2) These Regulations apply in relation to Wales.

Amendments to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993

2.—(1) Schedule 2 to the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(4) is amended as follows.

(2) In paragraph 1 of Part 1 of the Schedule—

(a) in the section headed “Rateable Value”, add—

• “Thus, all non-domestic property in Wales is being re-valued as at 1 April 2008 for the purposes of the local non-domestic rating list which is effective from 1 April 2010. The draft list must be sent to the billing authority by 1 October 2009 and will shortly thereafter be available for inspection at the authority’s offices. More information is available from the local valuation office or the website www.voa.gov.uk.”; and

(b) after the section headed “Charitable and Discretionary Relief”, insert—

“Small Business Rate Relief

The Non-Domestic Rating (Small Business Relief) (Wales) Order 2008 makes provision for rates relief for small businesses. Full details including the eligibility criteria, the exceptions and the procedural requirements are available from the billing authority.

The eligible properties and relevant rate relief are—

(a) properties with a rateable value (“RV”) of £2,000 or less — 50% relief;

(b) properties with an RV between £2,001 and £6,500 — 25% relief;

(c) post offices (and properties which include post offices) with an RV of not more than £9,000 — 100% relief;

(d) post offices (and properties which include post offices) with an RV between £9,001 and £12,000 — 50% relief;

(e) retail properties (ie where the trade or business carried on consists wholly or mainly of the sale of goods) with an RV between £6,501 and £9,000 — 25% relief;

(f) properties used wholly for the purposes of child minding or provision of day care by a person registered under Part XA of the Children Act 1989 and with an RV between £2,001 and £12,000 — 50% relief;

(g) properties used wholly for the purposes of a credit union which is registered under the Credit Unions Act 1979 and with an RV between £2,001 and £9,000 — 50% relief.”.

(3) In paragraph 1 of Part 2 of the Schedule—

(a) in the section headed “Gwerth Ardrethol”, add—

• “Felly, mae pob eiddo annomestig yng Nghymru yn cael ei ailbrisio fel y mae ar 1 Ebrill 2008 at ddibenion y rhestr ardrethu annomestig leol a fydd yn effeithiol o 1 Ebrill 2010 ymlaen. Rhaid i'r rhestr ddrafft gael ei hanfon at yr awdurdod bilio erbyn 1 Hydref 2009 a bydd ymhen ychydig amser ar ôl hynny ar gael i'w harchwilio yn swyddfeydd yr awdurdod. Mae mwy o wybodaeth ar gael o'r swyddfa brisio leol neu ar y wefan www.voa.gov.uk.”; and

(b) after the section headed “Rhyddhad Elusennol a Dewisol”, insert—

“Rhyddhad Ardrethi i Fusnesau Bach

Mae Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2008 yn darparu ar gyfer rhyddhad ardrethi i fusnesau bach. Mae'r manylion llawn gan gynnwys y meini prawf ar gymhwystra, yr eithriadau a'r gofynion gweithdrefnol ar gael gan yr awdurdod bilio.

Dyma'r eiddo cymwys a'r rhyddhad ardrethi perthnasol—

(a) eiddo sydd â gwerth ardrethol o £2,000 neu lai — rhyddhad o 50%;

(b) eiddo sydd â gwerth ardrethol rhwng £2,001 a £6,500 — rhyddhad o 25%;

(c) swyddfeydd post (ac eiddo sy'n cynnwys swyddfeydd post) sydd â gwerth ardrethol heb fod yn fwy na £9,000 — rhyddhad o 100%;

(ch) swyddfeydd post (ac eiddo sy'n cynnwys swyddfeydd post) sydd â gwerth ardrethol rhwng £9,001 a £12,000 — rhyddhad o 50%;

(d) eiddo manwerthu (hynny yw, lle y mae'r fasnach neu'r busnes a redir yn gyfan gwbl neu'n bennaf yn ymwneud â gwerthu nwyddau) sydd â gwerth ardrethol rhwng £6,501 a £9,000 — rhyddhad o 25%;

(dd) eiddo sy'n cael ei ddefnyddio'n gyfan gwbl at ddibenion gofalu am blant neu ddarparu gofal dydd gan berson a gofrestrwyd o dan Ran XA o Deddf Plant 1989 sydd â gwerth ardrethol rhwng £2,001 a £12,000 — rhyddhad o 50%;

(e) eiddo sy'n cael ei ddefnyddio'n gyfan gwbl at ddibenion undeb credyd a gofrestrwyd o dan Ddeddf Undebau Credyd 1979 sydd â gwerth ardrethol rhwng £2,001 a £9,000 — rhyddhad o 50%.”.

Brian Gibbons

Minister for Social Justice and Local Government, one of the Welsh Ministers

26 November 2008

Explanatory Note

(This note is not part of the Regulations)

The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993 (S.I. 1993/252) (“the 1993 Regulations”) provide for the contents of rate demand notices, which are issued by billing authorities (borough and county councils) in Wales, and for the information to be supplied when such notices are served by them.

These Regulations, which apply in relation to Wales, amend the 1993 Regulations by providing for additional information to be supplied concerning the rating revaluation due to have effect from 1 April 2010 and concerning the small business rate relief scheme established by the Non-Domestic Rating (Small Business Relief) (Wales) Order 2008 (S.I. 2008/2770 (W.246)).

These Regulations only apply in relation to rates payable after 31 March 2009.

(1)

1988 c. 41.

(2)

1993 c. 38.

(3)

The powers of the Secretary of State were transferred, in relation to Wales, to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I. 1999/672), see the reference to the Local Government Finance Act 1988 in Schedule 1. The functions of the National Assembly for Wales were transferred to the Welsh Ministers under section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006 (c. 32).

(4)

S.I. 1993/252, amended by S.I. 1995/284, 1996/311, 1996/1880, 1997/356, 1998/155, 2000/793 (W.30), 2003/414 (W.59), 2005/256 (W.22), 2006/3392 (W.311), 2007/3399 (W.303) and 2008/7 (W.3).