The non-domestic rates, or business rates, collected by local councils are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services.
Except in the City of London where special arrangements apply, the rates are pooled by central government and redistributed to local councils according to the number of people living in the area. This money, together with revenue from council taxpayers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by your local council and other local authorities in your area.
More information on Business Rates can be found in our Business Rates - Explanatory Notes
and the Business Services booklet 2018
General information about Business Rates can also be found by visiting https://www.gov.uk/introduction-to-business-rates
Business Rates Revaluation 2017
We want our shared customers to easily find their way through the GOV.UK landscape to the information we publish on GOV.UK. We expect some ratepayers to seek information on their council’s website rather than ours. For this reason we’ve developed this guidance on current terminology and phrases. By providing straight-forward and consistent information across all sites, ratepayers will be reassured and contact managed more effectively hopefully reducing call burdens for yourselves.
We strongly recommend reviewing the content you publish online as close to 1 April as possible – the content below replicates what we provided in advance of the draft list being published in September 2016.
The following table shows the most common topics local authorities cover on business rates pages, based on sampling a wide range of webpages, and our recommended phrasing.
What are business rates?
Business rates is a local tax that is paid by the occupiers of all non-domestic /business property, in the same way that council tax is a tax on domestic property.
Business rates are charged on most business properties such as shops, offices, pubs, warehouses and factories. However, the property doesn't have to be used for a business - if it is used for purposes which are not domestic it is likely to be rateable. We will send you a business rates bill each year.
Roles and responsibilities
The VOA sets the rateable value of business premises by using property details such as rental information.
We use the rateable value and the business rates multiplier (set by central government) to calculate your business rates bill.
What is the rateable value?
The rateable value is assessed by the Valuation Office Agency, which is an agency of HM Revenue and Customs.
A property's rateable value is an assessment of the annual rent the property would rent for if it were available to let on the open market at a fixed valuation date.
- Until 31 March 2017, the rateable values will be based on a valuation date of 1 April 2008.
- From 1 April 2017, the rateable values will be based on the valuation date of 1 April 2015.
If you think your rateable value is incorrect, you can find and view your property details here:
What is a revaluation?
The VOA regularly reassesses and updates the rateable values of all business properties, usually every five years. This is called a revaluation. This is done to maintain fairness in the system by redistributing the total amount payable in business rates, reflecting changes in the property market. revaluation does not raise extra revenue overall.
How can I find out more?
For more information on the 2017 revaluation, rateable values, and business rates go to www.gov.uk/introduction-to-business-rates.
- How to pay your Business Rates
- Set up a direct debit
- Business Services booklet 2018
- Council Tax and Business Rates Direct Debit Form and Leaflet PDF.
If you have any questions about your Non-Domestic Rate bills:
Telephone: 03004 560 560 Monday - Friday 9am to 5pm.
Write to: Revenues and Benefits, PO Box 11, Pershore, WR10 1PU