The Non-Domestic Rating (Demand Notices) (Amendment) (Wales) Regulations 2003

“Transitional Arrangements

Transitional arrangements were in place to phase in the effect of significant changes in liability which arose from the 2000 valuation of non-domestic property. Such transitional arrangements cease to operate from 1 April 2003.”.

“Rural Rate Relief

From 1 April 2002 occupiers of qualifying businesses with a rateable value of £6,000 or less (£9,000 if the business is a public house or petrol station) appearing in a billing authority’s rural settlement list are entitled to rate relief at 50 per cent of the full rates bill. Billing authorities have discretion to remit all or part of the remaining 50 per cent.

Authorities also have discretion to remit all or part of the rates bills on other property in a settlement on the rural settlement list if the rateable value is £12,000 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.”.

“Trefniadau Trosiannol

Yr oedd trefniadau trosiannol ar waith i raddol-gyflwyno effaith newidiadau sylweddol i'r hyn sy'n daladwy a oedd yn deillio o brisiad 2000 ar eiddo annomestig. Bydd y trefniadau trosiannol hynny yn peidio â gweithredu o 1 Ebrill 2003 ymlaen.”.

“Rhyddhad Ardrethi Gwledig

O 1 Ebrill 2002 ymlaen mae gan feddiannydd busnesau perthnasol a'u gwerth trethiannol yn £6,000 neu lai (£9,000 os yw'r busnes yn dŷ tafarn neu'n orsaf betrol) sy'n ymddangos ar restr aneddiadau gwledig yr awdurdod bilio hawl i gael rhyddhad ardrethi ar 50 y cant o'r bil trethi llawn. Mae gan awdurdodau bilio ddisgresiwn i ildio'r cyfan neu ran o'r 50 y cant arall.

Mae gan awdurdodau ddisgresiwn hefyd i ildio'r cyfan neu ran o filiau trethi eiddo eraill mewn anheddiad sydd ar y rhestr o aneddiadau gwledig sydd â gwerth trethiannol o £12,000 neu lai a lle bo'r awdurdod yn fodlon bod yr eiddo yn cael ei ddefnyddio at ddiben sydd o fantais i'r gymuned leol.”.