This page provides an overview of Business Rates including information about rateable values and where you can get independent advice about Business Rates.
The Business Rate is a national tax on non-domestic property that is used to help pay for the cost of local services. The tax is collected from all occupiers or owners of non-domestic property and the money raised is paid into a central fund, that is maintained by the government, and then redistributed to local councils.
The Business Rate bill is based on the RV (rateable value) of each property, which is set by an independent government body called the Valuation Office Agency. Individual liability is fixed by applying a multiplier or rate poundage to a rating assessment. The rate poundage is fixed annually by central government. Rating assessments are fixed by the Valuation Office Agency and reflect the rental value of the premises at a fixed point in time. Currently this date is the 1 April 2008 and the current rateable values are effective from 1st April 2010.
Rental values will change with the passing of time, in response to market forces and changes in the economic climate. Central government, as a result, has introduced transitional relief schemes that apply to each successive national re-valuation, to stabilise the effect of those changes upon the business community.
Local authorities also take responsibility for displaying the Rating List. This book contains details of all rating assessments within the borough and is available for inspection during normal office hours. The Rating List is also available online via the Valuation Agency's official web site.
All non-domestic ratepayers usually have a right of appeal to the Valuation Office Agency against individual rating assessments.
If you require advice about whether to appeal against a rateable value, you are advised to consult a reputable independent rating advisor. As not all rating advice companies operate in a reputable manner you should contact one of the following organisations first:
Both of these organisations are regulated by rules of professional conduct designed to protect the public from malpractice; they are also required to hold adequate professional indemnity insurance.
Appealing against individual rating assessments
Information on how to appeal against your rating assessment can be found at Business Link.
Collecting Business Rates
Local authorities are responsible for billing and collecting business rates, but only as collection agents for central government. The revenue collected is paid over to central Government for subsequent re-distribution as grants to local authorities, to help fund local services.
SBRR is only available to a ratepayer with either:
One property with a rateable value of less than £18,000 in England; or
One main property and other additional occupied properties in England providing these additional properties each have a rateable value under £2,600 and the total value of all the properties (including the main property) remains under £18,000. SBRR is only payable on the main property
If you think that you may qualify, and need an application form or further advice please contact the Business Rates section.
Your bill is calculated by multiplying the RV (Rateable Value) by the annual multiplier set by the Government.
Please contact the Business rates section at the Council who will advise what details are required
Please inform the Business Rates section at the Council immediately and supply appropriate documentary evidence to support the revised dates
In the first instance, please make your request in writing or send an email to the Business Rates section at the Council. Documentary evidence may be required for retrospective periods. For further information please contact the Business Rates section.
With effect from the 1 April 2011, no empty rates will be charged if the property is empty and any of the following apply:
Rateable Value is less than £2,600.
The property is a Listed Building.
The ratepayer is a charitable organisation or a registered Community Amateur Sports Club (CASC).
The ratepayer is bankrupt or in liquidation.
The ratepayer is a company in administration.
The ratepayer is entitled to occupy as an executor of a deceased person.
Occupation of the property is prohibited by law.
In addition to the above, if the property description is either workshop, warehouse or factory, the ratepayer will be entitled to a six month exemption from rates. After this period ends, full rates will become payable as if the property was occupied.
If the property is empty but does not fall within any of the above full or partial exemptions, full rates will become payable after an initial period of three months. During this initial 3 month period, no rates are payable.
For further information please contact the Business Rates section.
2009/10 - 0.485 / 0.481 (Small Business Rate Relief qualifiers)
2010/11 - 0.414 / 0.407 (Small Business Rate Relief qualifiers)
2011/12 - 0.433 / 0.426 (Small Business Rate Relief qualifiers)
2012/13 - 0.458/ 0.450 (Small Business Rate Relief qualifiers)
2013/14 - 0.471 / 0.462 (Small Business Rate Relief qualifiers)
2014/15 - 0.482 / 0.471 (Small Business Rate Relief qualifiers)
NNDR stands for National Non Domestic Rates, more commonly known as Business Rates. Throughout this website NNDR is referred to as Business Rates.
You will receive a reminder for the first instalment that is late. If you want to carry on paying by instalments, you must pay the amount shown on the reminder within 7 days. If you do not pay this amount within 7 days, you will lose you right to pay by instalments and you will have to pay the full balance of your business rates after a further 7 days.
If we cancel your instalments because you have not paid on time, we will apply to the Magistrates Court for a Summons to be issued against you to enable recovery of the whole outstanding balance.
In accordance with current rating legislation, the liability for Business Rates falls upon the occupier of the premises. This is regardless of stipulations within your tenancy agreement, as the Council can not enter into third party agreements between you and your landlord. In the event of the property being vacant, liability falls upon the 'owner', defined as the person entitled to possession of the property, again regardless of any third party agreements that you may have.
If you receive a bill showing a credit you will need to complete the refund request form enclosed with the bill, or make a written request for a refund.
For ratepayers with arrears on previous years or other properties, any overpayment will normally be offset against those arrears.
The RV (rateable value) of a property is assessed by the Valuation Office Agency (VOA) who are an independent Government agency. The RV forms the basis of the calculation of your business rates liability. If you feel that your rates bill is too high, or if you have a valuation matter you wish to discuss, please address it to the VOA.
Instalments detailed on your rates bill must continue to be made on the basis of the existing assessment as it appears in the current rating list, even whilst an appeal is outstanding. Once official notification is received from the VOA of an amendment to the list, any necessary alterations to your account will be made and any appropriate refund issued, with interest for a qualifying overpayment.
Charitable Organisations are entitled to Mandatory Relief where the property they occupy is used wholly or mainly for charitable purposes. Relief is given at 80% of the rates due. The Council has the discretion to give an additional relief, known as Discretionary Rate Relief, of up to 20% to such charities. For further information and to apply, please contact the Business Rates section.
|2011 September 09||20 Sep 2011||Vacant Commercial Premises|
Last updated: Tuesday, 19 May 2015 11:40 am