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Non-Domestic (business) Rates

Non Domestic Rates (NDR) are a property tax paid on non-domestic properties.

NDR are the means by which businesses and other users of non-domestic property contribute towards the costs of local authority services.

NDR are calculated by taking the Rateable Value (RV) of a property and multiplying it by the NDR 'multiplier' or 'poundage' for the year in question. The Valuation Office Agency (VOA), which is independent of the Welsh Government, values properties for the purposes of charging NDR and assigns the RV.

The Welsh Government sets the multiplier each year. 

From April 2018 the Welsh Government will set the multiplier according to the Consumer Price Index (CPI) and for the financial year 2018-19 the multiplier will be 0.514.

There are various reliefs available which can help to reduce the rates bill for a business or other non-domestic property. The Welsh Government pays 100% of mandatory rate reliefs and a percentage, in some cases up to 90%, of discretionary reliefs. A business can appeal against its RV if it thinks it is incorrect.

All NDRs are collected and paid into the Welsh Government's Non-Domestic Rates Pool. They are then redistributed to local authorities as part of the local government revenue settlement each year.

Further information

Business Rates Relief in Wales (external link) is a government-funded site, designed to provide businesses with a single source of clear and concise information on business rates.

If you have concerns about the valuation of your home or business, further information can be found on the Valuation Office Agency (external link) Valuation Tribunal For Wales (external link).