Ceredigion County Council website

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.

Non-domestic rates

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 via businesswales.gov.wales.

Rateable value

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 revalued every 3 years.

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, The Valuation Officer & Chief Valuer Wales, Non Domestic Rates Wales, Valuation Office Agency, Ty Rhodfa, Ty Glas Road, Llanishen, Cardiff, CF14 5GR or Ceredigion County Council, Canolfan Rheidol, Rhodfa Padarn, Llanbadarn, Aberystwyth, Ceredigion, SY23 3UE.

Alteration of rateable value

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.

Non-domestic rating multiplier

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.

Proposals and appeals

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, Ceredigion County Council, Canolfan Rheidol, Rhodfa Padarn, Llanbadarn, Aberystwyth, Ceredigion, SY23 3UE 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 here www.valuationtribunal.wales/home.html.

Unoccupied property rating

Owners of unoccupied non-domestic properties may be liable to empty property rates which are charged at 100 per cent 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.

Mandatory Rate Relief

To qualify for Mandatory Rate Relief an organisation must not be conducted for profit and the property they occupy must be wholly or mainly used for charitable purposes or those of a Community Amateur Sports Club.

An annual check to confirm entitlement and on a set three yearly cycle a full review will be undertaken.

Mandatory Rate Relief Application Form

Non-Domestic Rates Policy Framework for Mandatory, Discretionary and Hardship Rate Relief

Discretionary Rate Relief

Organisations that have been awarded 80% Mandatory Rate Relief, may apply for an additional 20% Discretionary Rate Relief ‘top-up’. The additional Discretionary Rate Relief ‘top-up’ will not be granted to the following organisations:

• Universities or other Educational establishments;
• Charity shops

Not-for-profit sporting organisations that apply for Discretionary Rate Relief will be granted 100% relief.
Please note that organisations that are applying for both 80% Mandatory Rate Relief and 20% Discretionary Rate Relief will only need to complete one application form but will need to indicate that they are applying for both reliefs.

Discretionary Rate Relief Application Form

Hardship Rate Relief

The Council has discretion under Section 49 if the Local Government Finance Act 1988 to grant relief of up to 100% where hardship is experienced.

Hardship Rate Relief will be considered where the business is suffering from unexpected hardship which is outside of normal risks associated with the business. Any relief on the grounds of hardship will only be awarded in exceptional circumstances.

Hardship Rate Relief Application Form

Small business rate relief

The Non-Domestic Rating (Small Business Relief) (Wales) Order 2015 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.

Non Domestic Rates - Retail, Leisure and Hospitality Relief – 2025/2026

The scheme aims to provide support for eligible occupied properties by offering a discount of 40% on non-domestic rates bills for such properties. The scheme will apply to all eligible businesses, however, the relief will be subject to a cap in the amount each business can claim across Wales. The total amount of relief available is £110,000 across all properties occupied by the same business. All businesses are required to make a declaration that the amount of relief they are seeking across Wales does not exceed this cap when applying to individual local authorities.

Link:- Non-Domestic Rates – Retail, Leisure and Hospitality Rates Relief 2025-26 | Business Wales

Non-Domestic Rates – Food and Drink Hospitality Rates Relief 2026-27 (This scheme launches on 01/04/2026)

This relief is aimed at eligible businesses in the food and drink hospitality sector, for example pubs, restaurants, cafés, bars and live music venues. The aim of the relief is to support these sectors to manage continued cost pressures.

The relief will support eligible occupied properties by offering a discount of 15% on non-domestic rates bills for such properties.

The relief will apply to all eligible businesses, subject to a cap on the amount each business can claim across Wales. The total amount of relief available is £110,000 across all properties occupied by the same business. All businesses are required to make a declaration when applying to individual local authorities, confirming that the amount of relief they are seeking across Wales does not exceed this cap.

Food and Drink Hospitality Rates Relief 2026-2027

Non-Domestic Rates – 2026 Revaluation

The Valuation Office Agency regularly updates the rateable values of all businesses and other non-domestic properties as part of a revaluation exercise. Rateable values are used to calculate your business rates bill.

The latest valuation came into effect on 1st April 2026. Rateable values are the amount of rent a property could have been let for on a set valuation date. For the 2026 valuation, that date was 1 April 2024.

The Valuation office Agency have now completed the revaluation exercise and your draft rateable value has been published online.

You are strongly advised to review your draft assessment and should you feel it is incorrect contact the Valuation Office Agency directly.

You can view your current and future assessment online at https://www.gov.uk/find-business-rates.

If you are having difficulty accessing your draft rateable value on-line you can speak to the Valuation Office Agency by calling 03000 505505.

Non-Domestic Rates – Transitional Rates Relief for the 2026 Revaluation

This transitional relief scheme will limit increases in NDR bills, as a result of the revaluation on 1 April 2026. An eligible ratepayer will pay 33% of their additional liability in the first year (2026-27) and 66% in the second year (2027-28), before reaching their full liability in the third year (2028-29).

The transitional relief is fully funded by the Welsh Government and defined in the Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2025. The Regulations prescribe rules to be used to calculate the chargeable amount for eligible properties with increased NDR liability of more than £300, as a result of the revaluation. The relief is available to ratepayers on the local list and on the central list.

The Welsh Government is providing £116m over two years to fund this transitional relief, supporting all areas of the tax-base through a consistent and straightforward scheme.

How will the relief be administered?

For hereditaments on the local rating list, local authorities will automatically adjust bills to apply the transitional relief, where the eligibility criteria are met.

For more information, please visit Business Wales Non-Domestic Rates – Transitional Rates Relief for the 2026 Revaluation page.