Enquiries about
the Rating List
Calculation
of Liability for Rates
Appeals against Rateable Value
Rating Multiplier (Rate Poundage)
Charitable and Discretionary Relief
How to Pay your
Business Rates bill
What will happen if you don't pay your Business Rates
Opening hours, contact numbers and addresses
10 frequently asked Business Rates questions
Business
Rates or Non-Domestic Rates, as they are sometimes known, are a tax payable in
respect of all occupied and some unoccupied business premises.
Business
Rates are payable to the Council who collect them on behalf of the Government.
The
business rates (National Non-Domestic Rates) collected by billing authorities
are paid into a central pool and redistributed County councils, Police Authorities
and District Councils. The Council’s share of re-distributed rate income,
together with income from its Council Taxpayers, revenue support grant provided
by the Government and certain other sums, is used to pay for the services
provided by us.
Further information including a Guide to Business
Rates can be found on the website of the Department for
Transport, Local Government and the Regions.
When
Business Rates were introduced in April 1990, the Government announced that
there would be a nationwide revaluation of non-domestic property rateable
values every five years. The last revaluation took place in 2005. The Valuation
Office Agency will undertake a further revaluation of all non-domestic
properties in order to compile a new Rating List effective from 1 April 2010.
Copies
of the Rating List, which show the new rateable values and property
descriptions of all non-domestic properties are available for inspection at The
Valuation Office, and at the Councils offices Alternatively, the list can be
inspected on the Valuation
Office Agency website.
Enquiries
regarding the rating valuation (new rateable value) of premises and about your
rights of appeal should be made to The Valuation Office Agency website.
Business ratepayers should be aware that any appeal against the new rateable
value of their premises must be made direct to the Valuation Office. Appeals
cannot be made before 1 April 2005. The Council is unable to deal with any of
these issues.
If
you think the Rateable Value of your property is incorrect further information
is available about Appeals against Rateable
Value.
If
you consider that you need to seek professional advice in handling your appeal
against the new valuation of your property shown in the Rating List, you are
strongly advised to contact a reputable firm of estate agents or chartered
surveyors. Previously there have been 'bogus firms' offering advice, on how to
get the rateable value of your property reduced. The service provided did not
match the cost charged.
Professional
advice from qualified rating surveyors is available from members of the Royal
Institution of Chartered Surveyors (RICS), the Incorporated Society of Valuer’s
and Auctioneers (ISVA) or the Institute of Revenues, Rating and Valuation
(IRRV).
The
members of the RICS, ISVA or IRRV are:
Ratepayers
choosing to employ a rating adviser who is not a member of one of these bodies
should satisfy themselves that the rating adviser has the necessary knowledge
and expertise, as well as appropriate indemnity insurance. Ratepayers with any
concerns about a rating adviser should consult the RICS, IRRV or ISVA before
entering into any formal agreement to engage a rating adviser to act on their
behalf.
The
RICS Helpline Number (020 7222 7000) will also provide you with the name of
your nearest professionally recognised rating surveyor firm who will provide
you with up to half an hour's free advice.
Useful
contacts:
The
Royal Institution of Chartered Surveyors
12 Great George Street
Parliament Square
London SW1P 3AD
Telephone helpline number: 020 7222 7000
Fax: 020 7334 3811
Web: www.rics.org
Incorporated
Society of Valuers & Auctioneers
3 Cadogan Gate
London SW1X 0AS
Telephone: 020 7235 2282
Fax: 020 7235 4390
Institute
of Revenues, Rating and Valuation
41 Doughty Street
London WC1N 2LF
Telephone: 020 7831 3505
Fax: 020 7831 2048
Business
rate accounts calculated on the new poundages set by central government (and
when new rateable values in revaluation
years) are issued by the Council in March. It should be noted that even if an
appeal has been lodged with the Valuation Office against a new rateable value
you are not entitled to withhold any part of the amount due. The Council acts
as an agent for the Government in the collection of business rates and is under
instructions to adopt a diligent approach to collection.
If,
in due course, if an appeal is successful, any overpayment will be refunded or
offset against future rates due. In certain cases interest will be paid on the
overpayment in accordance with regulations made by the Government
As
a result of the revaluation of rateable values in 2005, some ratepayers
nationwide were subject to substantial increases in amounts payable, and some,
substantial reductions.
In
order to phase in these increases and reductions within the life of the list a
4 year transition scheme is in operation which restricts the maximum reductions
or increases applicable for any one year. These arrangements will continue
until March 2009. In the final year of this list transition will not apply. It
is likely that a similar scheme will be used for properties after the revaluation effective from 2010
The
base liability to which the transitional limit is applied is the base on the
amount payable for the preceding year based on the comparison between the
rateable value as at 31 March 2005 and 1 April 2005. For example, the annual
amount payable for 2004/5 becomes the base liability for 2005/2006.
The
limit on the maximum reduction or increase is calculated in accordance with a
formula which is set down by the Government for the year, and takes into
account annual inflation. This is then applied to the base liability to produce
the amount payable.
For
information concerning how to contact the office please click on the
appropriate link
To
send an email click on the link - Email
If
you are having financial difficulties the Citizens Advice Bureaux have Money
Advisers who are available to discuss debt issues.
For
more information see
The
rateable value of non-domestic property is calculated in most cases by an
independent valuation officer of the Valuation Office Agency. All non-domestic
property is re-valued every five years. From 1 April 2005 the rateable value of
the property represents its annual open market rental value as at 1 April 2003.
The values of all properties in respect of which rates are to be paid are shown
in the local rating list, a copy of which may be inspected at The Valuation
Office or, you can look at the rateable value of a property by clicking here
The
Valuation Officer may alter the value if he believes that the circumstances of
the property have changed. The ratepayer (and certain others who have an
interest in the property) may also in certain circumstances propose a change in
value. If, in any case, the ratepayer and Valuation Officer do not agree, the
matter will be referred as an appeal to the Valuation Tribunal.
If
you think the Rateable Value of your property is incorrect, further information
about Appeals
against Rateable Value is available.
You
can appeal against the rateable value shown for your property, in the 2005
Rating List, at any time before the next revaluation, i.e. 1 April 2010.
N.B.
You can no longer appeal against entries in the 1990 and 1995 Rating Lists
unless you are appealing against an alteration made by the Valuation Officer.
You
can appeal if: -
If
your appeal is successful, the date from which your rateable value is altered
will depend on the date you made your appeal as shown below: -
If
there has been a change in rateable value, for any of the following reasons,
the amendment may be back dated to the date of the change: -
You
can appeal against the rateable value of a property if you are: -
If
you think the rateable value of your property is wrong you should contact the
Valuation Officer click on the link for more information: - Appealing against a rateable value
Any
proposal to change the rateable value of your property should be made in
writing stating: -
Alternatively,
forms can be obtained from your local Valuation Office Agency.
You
may use an agent to handle your appeal if you wish. You are advised to contact
a reputable firm of estate agents or chartered surveyors if you are going to
seek professional advice.
If
the Valuation Officer agrees that the rateable value of your property is
incorrect, the Valuation List will be altered and the Council will issue you
with a revised bill.
If
the Valuation Officer does not agree with your proposal, or if no decision is
made within 3 months the matter will be referred as an appeal to the Valuation
Tribunal.
You
must continue to pay your Business Rates whilst any appeal is pending,
otherwise recovery action will continue and you may receive a summons. If your
appeal is successful all overpaid Business Rates will be refunded on request,
usually with payment of interest.
Completion
Notices are issued by the Council to identify the date when work on a new
building or conversion should be complete. If the Council believes that work on
a property can reasonably be completed within the next 3 months, a completion
notice can be issued stating the date of completion. The significance of a completion
notice is that it determines the date from which the initial 3 months
unoccupied property exemption will start, after which time Business Rates will
become payable at 50% of the normal rate, provided the property remains
empty. Certain types of property are exempt from empty property rates,
see Unoccupied Property Rating.
If
you are sent a completion notice, with which you disagree, you can appeal
direct to the Valuation Tribunal within 4 weeks of the notice being sent.
Alternatively, you can contact the Council to discuss a revised completion
date.
You
will be notified by the Valuation Officer if your appeal is referred to a
Valuation Tribunal. Valuation Tribunals are wholly independent of the local
Council and the Valuation Office, however the members of the Tribunal are
experienced in hearing Business Rates appeals. The Tribunal will contact you in
order to arrange a date for the hearing. A Tribunal hearing will not cost you
anything unless you choose to employ someone to present your case.
The
Tribunal will take into consideration the case put forward by both parties
before deciding the outcome of the appeal. If both parties agree, your case can
be dealt with by written representation, without you having to attend a
hearing.
If
the Tribunal upholds your appeal, the Valuation Officer will have to alter the
Valuation List and the Council will issue you with a revised bill.
The
Valuation Tribunal's decision is normally final, however an appeal may be made
to the High Court, but only on a point of law.
The
national non-domestic rating multiplier is the rate in the pound by which the
rateable value is multiplied to produce the annual rate bill for a property. It
is set annually by the Government and except in a revaluation year, cannot, by
law, rise by more than the amount of the increase in the retail prices index.
Transitional arrangements will phase in the
effect of significant changes in liability which arise from the 2005
revaluation of non-domestic property. Where appropriate, these arrangements
will operate until March 2009, with all non-domestic property
being revalued again from 1 April 2010.
Special rules deal with changes in rateable
values and the merger or splitting of existing properties.
The maximum increases and reductions as
specified by the Government, are set out below:
The transitional relief scheme for the 2005
revaluation will operate over a four year period from 1 April 2005, and every
ratepayer will pay their true liability by the fifth year at the latest.
Maximum increase including inflation: 15.99%
Maximum reduction including inflation: 9.79%
Maximum increase including inflation: 8.26%
Maximum reduction including inflation: 27.83%
For more information, a new website, www.mybusinessrates.gov.uk, has
been developed by the Valuation Office Agency in partnership with the Office of
the Deputy Prime Minister
Non-domestic
properties, which have been unoccupied, may be liable to empty property rates.
Rates are charged at 50% of the full rate bill or of the transitional bill
where the transitional arrangements apply. Liability begins after the property
has been empty for 3 months. Certain types of property, for instance factories
and warehouses and all properties with a rateable value below £1900 are exempt
from empty property rates. The full list of exemptions is shown below.
EXEMPTIONS
FROM EMPTY PROPERTY RATES:-
Qualifying industrial properties are those which have
been constructed or adapted for use in the course of a trade or business and
for use for one or more of the following purposes:
If
you want more information about property exemptions, contact the Business Rate
Office
Charities
are entitled to relief from rates on any non-domestic property which is wholly
or mainly used for charitable purposes. Registered CASCs are also entitled to
relief on any non-domestic property wholly or mainly used for the purposes of
CASC registered clubs. Relief is given at 80% of the full rate bill or of the transitional
bill where the transitional arrangements apply. Billing Authorities have
discretion to remit all or part of the remaining 20% of the charity's bill on
such property. Further information is given below.
Authorities
also have discretion to remit all or part of any rate bill in respect of
property occupied by certain bodies not established or conducted for profit.
Further information is given below.
Occupiers
of the following qualify for mandatory rate relief:
The
Council has a discretionary power to grant relief from rates in respect of
non-domestic premises occupied by one of the following:
Each
application for discretionary relief is considered on an individual basis. The
Council's Finance and General Purposes Committee will take into account the
criteria set out below, which it would expect an organisation to comply with,
either in whole or in part.
The Government has introduced a new rate
relief scheme to help small businesses from 1 April 2005.
This relief is available to ratepayers who
occupy:
The amount of relief awarded depends on the
rateable value of the property as follows:
The relief must be claimed each year, and the
property must be in the Rating List on 1 April for the financial year
claimed. If your business ceases to be eligible for the relief during the
financial year, the relief will stop on the day entitlement ceases. Claims for
a particular financial year must be made by 30 September following the end of
the relevant financial year.
This relief cannot be claimed for unoccupied
properties, or for properties entitled to mandatory rate relief.
For more information, or in order to make a
claim, please contact the Business rates team It is a criminal offence to knowingly or
recklessly make a false statement when making an application for Small Business
Rate Relief.
The Small Business Rate Relief scheme is
funded by a supplement charged on the rate bills on those businesses who do not
qualify for small business relief.
The Council acts as
the collection agent for the Government and all sums collected by the Council
are paid into the Central Pool. Billing, collection and recovery has to be
carried out in a diligent manner, ensuring efficient and effective collection.
If you fail to pay
your instalments by the date given on your bill, recovery action will commence
in accordance with the statutory regulations.
A reminder
will be sent approximately 14 days after the instalment became due.
If you fail to pay
the amount shown on the reminder within seven days or any subsequent instalment
as it becomes due, a summons will be issued for you to appear in the
Magistrates Court. Unless payment is received the Council will apply to the
Court for a liability order which allows the Council to use external bailiffs
or if appropriate to instigate bankruptcy or liquidation proceedings.
If
you have recently had bereavement in your family, firstly we would like to
express our condolences at this particularly difficult time.
The
Council can help with registering the
death, arranging the funeral and many of the practical things that have to
be done, and can tell you about other sources of help.
You
can also get help from, the family doctor, a solicitor, welfare officers and
personnel departments at workplaces, your minister of religion, a social
services department or from
A
health visitor or district nurse who attended the deceased person may be able
to help. If they died in hospital ask the sister or hospital chaplain.
Some
of the main things to be done, other than registering the death and arranging
the funeral, are listed below. This is not a complete list covering everyone's
individual circumstances.
The following items
of the deceased should be returned. Include a note of explanation and the date
of death with each of the documents.
You should tell the
following about the death.
Click on the
appropriate link to see our opening hours and details of how to contact us
Business Rates (Non-Domestic Rates) are payable on all
business properties, whilst Council Tax is payable on all domestic properties.
If your Business includes both, i.e. you run a Public
House, you will pay Business Rates on the business premises and Council Tax on
your living accommodation.
No. Business Rates are controlled by the Government,
and have been since April 1990.
The amount of Business Rates you pay depends on two
factors:
Th Council sends the appropriate bills and is
responsible for collecting Business Rates for the area. Each Council has to
collect the rates and pay them into a Government central pool, which is then
re-distributed back to local Councils by the Government.
The Rateable Value of business (non-domestic)
properties is fixed by the Valuation Office Agency. All non-domestic property
is re-valued every five years.
More information on Rateable Value
To work out your bill, we start by multiplying your
Rateable Value by the Rating Multiplier.
In many cases, the calculation above will result in
the Business Rates payable. However, for others, there will be further
calculations to go through because of transitional arrangement and other rate
reliefs.
More information on Transitional Arrangements
The 2005 revaluation will mean increases in the
Rateable Value of some properties and decreases for others. This could affect
the amount of Business Rates payable by significant amounts. The Government has
decided to phase in these changes.
The basic principles are that your Business Rates bill
should not go up or go down by more than set amounts, including inflation.
More information on Revaluation 2005
Business (Non-Domestic) properties that are
unoccupied, may be liable to empty property rates. Rates are charged at 50 per
cent of the full rate bill or of the transitional bill where transitional
arrangements apply.
More information on Unoccupied Property Rating
Charities are entitled to relief from rates on any
Business (Non-Domestic) property which is wholly or mainly used for charitable
purposes.
The Council also has the discretion to remit all or
part of any rate bill for a property occupied by certain bodies not established
or conducted for profit.
More information about Charitable and Discretionary
Relief
No, everyone starts the financial year with the right
to pay by 10 monthly instalments, starting in April.
If you don't pay, your right to pay by instalments
will be cancelled.
More information on what will happen if you don't pay
your Business Rates
There is a choice of ways to pay your Business Rates.
More information on how to pay your Business Rates
bill
Information about Business Rates is included on this
website - Business
Rates Information Index.
Further information including a Guide to Business
Rates can be found on the website of the Department for
Transport, Local Government and the Regions.