Business Rates are a contribution made by businesses towards the cost of the services which the Council provides. Until 31/3/90, both householders and businesses made contributions by paying Rates, which were set locally.

From 1/4/90, this changed: individuals were charged a locally-set Community Charge, or Poll Tax, (later replaced by the Council Tax) and National Non-Domestic Rates (NNDR), or Business Rates, were introduced.

Business Rates are set at the same rate in the pound (‘poundage’) across the whole of Wales, so local councils cannot set different poundages.

Before the NNDR scheme began, all business properties were revalued by the Valuation Office (an agency of the Inland Revenue) and the 1990 Rating List was created, which shows all the ‘rateable values’ decided during that revaluation.

Revaluations are carried out every 5 years - the last one was 2005, when the 2005 Rating List was created.

Rateable values are based on the annual rent which could have been obtained for a property on a certain date. The values in the 2005 Rating List are based on the rent which could be charged on the 1/4/2003.

Some non-domestic properties are not rateable so no rates have to be paid for them, e.g. farm buildings, churches and public parks.

Some properties are ‘composite’ properties, i.e. partly domestic and partly non-domestic, e.g. a shop with living accommodation above. In these cases, business rates are payable for the non-domestic part and Council Tax is payable for the domestic accommodation.

Business rates are collected by local Councils but are paid into a National Pool. Central Government then gives each area a share based on the number of adults in the local population. This means that an area with relatively few businesses, or where property values are generally low, is not at a disadvantage owing to its low Business Rate income.

Contacts

You can contact Denbighshire County Council regarding a bill, reminder, final or summons any weekday from
9.00 am to 5.00 pm

Telephone 01824 706326 - 2 lines

Fax 01824 706306

Write to:-  Revenues, Russell House, Churton Road, Rhyl, LL18 3DP

Enforcement - Enquiries regarding a court, bailiff or arrangement after court

Telephone - 01824 706321 - 3 lines

24 Hour Telephone Payments.

You can pay Parking Fines, Council Tax, NNDR and Council Rents by telephoning 01824 706145.

You will require your credit or debit card and your account /notice number

Internet payment by  Debit Card