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.
How are business rates calculated?
Business rates are calculated by multiplying a property's Rateable Value by the multiplier set by Welsh Government each year.
Rateable value
The Rateable Value is determined by the Valuation Office Agency (VOA) and reflects the annual rental amount it could reasonably have achieved on a specified valuation date. The current rating list is based on the valuation date of 1 April 2021.
Find a rateable value
You can find the rateable value of a property in Denbighshire online.
Find a rateable value online
Appeal a rateable value
If you feel the rateable value is incorrect, you can appeal to the Valuation Office Agency.
Contact the Valuation Office (external website)
Multipliers
The multipliers are set annually by Welsh Government and are set at the same rate across the whole of Wales, so local councils cannot set different rates.
2025/2026
For the financial year 2025/26 the multiplier for all properties in Wales is 0.568.
2026/2027
From 1 April 2026, there are three multipliers which may apply to a property in Wales. Select one of the following to find out more including the multiplier amount:
Retail multiplier
Retail multiplier
The retail multiplier applies to properties with rateable values below £51,000 and one of the following descriptions in a local rating list:
- kiosk and premises
- pharmacy and premises
- post office and premises
- shop and premises
- shop, post office and premises
2026/2027
For the financial year 2026/2027 the retail multiplier in Wales is 0.350.
Standard multiplier
Standard multiplier
The standard multiplier applies to all properties which are not subject to either the retail multiplier or the higher multiplier, such as:
- properties with a rateable value below £51,000 which are not subject to the retail multiplier
- properties with a rateable value between £51,000 and £100,000
- properties with a rateable value above £100,000 which are not subject to the higher multiplier
Properties with the following description in a local rating list are subject to the standard multiplier, rather than the higher multiplier, even if they have a rateable value above £100,000:
- ambulance station and premises
- auxiliary defence establishment and premises
- cemetery and premises
- college and premises
- crematorium and premises
- fire station and premises
- health centre and premises
- hospital and premises
- law court and premises
- leisure centre and premises
- library and premises
- museum and premises
- police station and premises
- prison and premises
- school and premises
- sports centre and premises
- surgery and premises
- swimming pool and premises
- university and premises
2026/2027
For the financial year 2026/2027 the standard multiplier in Wales is 0.502.
Higher multiplier
Higher multiplier
The higher multiplier applies to properties shown in a local or central rating list with a rateable value above £100,000. There are some exceptions for specific property types which are occupied by public sector bodies or other institutions which are largely sustained by public funding models.
Properties with the following description in a local rating list are subject to the standard multiplier, rather than the higher multiplier, even if they have a rateable value above £100,000:
- ambulance station and premises
- auxiliary defence establishment and premises
- cemetery and premises
- college and premises
- crematorium and premises
- fire station and premises
- health centre and premises
- hospital and premises
- law court and premises
- leisure centre and premises
- library and premises
- museum and premises
- police station and premises
- prison and premises
- school and premises
- sports centre and premises
- surgery and premises
- swimming pool and premises
- university and premises
2026/2027
For the financial year 2026/2027 the higher multiplier in Wales is 0.515.
Visit Business Wales (external website) for more information about multipliers.
Multipliers up to 31 March 2026
Up to 31 March 2026, all properties in Wales used the same multiplier.
Multipliers for all properties up to 31 March 2026
| Financial year | Rateable multiplier |
|---|
| 2025/2026 |
0.568 |
| 2024/2025 |
0.562 |
| 2023/2024 |
0.535 |
| 2022/2023 |
0.535 |
| 2021/2022 |
0.535 |
| 2020/2021 |
0.535 |
| 2019/2020 |
0.526 |
| 2018/2019 |
0.514 |
| 2017/2018 |
0.499 |
| 2016/2017 |
0.486 |
Audits of charges
In the past we have received requests from agents to provide details of charges and other account information going back many years. Denbighshire county council are unable to respond to these requests as in most instances, the rating agents should be able to calculate their client's charges based on the information obtained from the Valuation Office Agency or their clients records.
If you think that we have made a mistake with your clients liability, you can provide us with full details including your own calculations and we will review and respond accordingly.