Business Rates

Non-Domestic Rates or Business Rates as they are known are charged on properties such as shops, offices, warehouses and factories, and any other property that is not classed as a domestic property. In some cases, properties may be used for both domestic and non-domestic use, for example, a shop with a flat above, in which case both Council Tax and Business Rates will be charged.

The Non-Domestic Rate is collected by local councils and is the means by which businesses and others who occupy non-domestic properties make a contribution towards the cost of local services.

The income from business rates is pooled by central government and redistributed in the form of grant to local councils according to the number of people living in the area. This income, together with revenue from the Council Tax, is used to help pay for the services provided by the Council.

Charges are calculated by multiplying the rateable value of a property by the appropriate rate multiplier set each year by the Government. One bill is sent for each property.

From 1 April 2005 there are two multipliers; the standard non domestic rating multiplier and the small business non domestic rating multiplier.The applicable multiplier will be applied to determine the charge.

When a business property is vacated there is a 3 month rate free period after which charges apply at 50% of the full charge for an occupied property. Certain properties may be exempt from empty rates.

The actual amount of the charge will depend on a number of cuircumstances for example if transitional arrangements, which phase in affects of the 5 yearly revaluation of businesses, apply. Other factors which could affect the charge include small business relief, charitable and discretionary relief and the application of exemptions.More information can be obtained from the Council's Rates Office.

If you are an owner or occupier, have been charged business rates and you no longer occupy the property, or have recently purchased or taken over a business property, please contact the Council's Rates Office to request an amended or new rates bill. You should also notify the Council of any changes of circumstances which could affect your charges and entitlement to relief or reduced charges.

Changes in circumstances could include :

• Moving into or out of a business property (including where partial occupation applies)
• Changing the address to which bills should be issued
• Changes in business names
• Obtaining or the loss of charitable status

Failure to make payment as required may result in recovery action being taken against you. If you are experiencing difficulty making payment please contact the Rates Office as soon as possible in order to avoid the need for recovery proceeding being taken against you.

If you consider that you may be responsible for business rate charges or your circumstances have changed and your rates should be adjusted please contact the Council's Rates Office.

If you feel you may qualify for a reduction in your business rates please complete the relevant form, where appropriate, or contact the Council's Rates Office.

 

More information

For more detailed information see Business Rates - General Information

or see Business Rates -Enquiries

For other information including:-

• Contact details
• Viewing your account online
• methods of payment

 

Other useful websites

 

 

 

 

 

 

 

 

View your Business Rates Account

Last modified on 17/12/2007