Collection of non-domestic rates by billing authority
Next update expected:June 2026
Updates
- 16th October 2025
- Dataset first published.
Main information
- Designation
- Accredited official statistics
- Data provider
- Local Authorities
- Data source
- Council tax collection (CTC) data collection
- Time period covered
- April 1996 to March 2025
Overview
- Summary of dataset and variables
Non-domestic rates (NDR) are rates paid to billing authorities by all businesses in the area of that authority.
Since 1 April 1990, these have been based on a uniform business rate across Wales known as the single national poundage set by central government. This national poundage is applied to the rateable value of each non-domestic property to establish the bill for that property.
Billing authorities pay the non-domestic rates collected into a central pool which is first split between county or county borough councils and police authorities and then re-distributed between each authority according to shares of adult population. This replaced the previous system in which billing authorities set their own rates and retained the rates relating to all business in their area.
- Data collection or calculation
The data requested and provided by local authorities are required under legislation.
- Statistical quality
The collection is a 100% survey and as such no estimation of the figures is calculated, and hence there is no sampling error.
- Related reports
Published by
- Organisation
- Welsh Government
- Contact email
- stats.finance@gov.wales