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Business Rates (NNDR)

Information about business rates (also known as national non-domestic rates, or NNDR).

All businesses benefit from the services that local authorities provide. Some of these services are of direct value to businesses for instance roads, the police and fire brigade. Others, such as education and housing are indirect but nevertheless of real value to business.

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.

News Items

Refund Overpayments

From 1 April 2010 any refund of overpayment of business rates will only be processed directly into your bank account. If we do not hold your bank details please contact us on 582920.

2010 Small Business Rate Relief Rateable Value thresholds

The RV (rateable value) thresholds will be increased as part of the revaluation. Ratepayers with an RV of £6000 or below will receive 50% relief.

Properties with RVs between £6001 and £12000, relief will be available on a sliding scale from 50% down to 0% relief. i.e. for each £120 RV above £6000 the relief will be reduced by 1%.

Eligible ratepayers with an RV between £12001 and £17999 will have their rates liability calculated using the small business non-domestic multiplier (0.7p less than the national non-domestic rating multiplier).

Additional properties with an RV up to £2599 are currently disregarded in considering entitlement to small business rate relief.

Budget Announcement Regarding Small Business Rate Relief

Increase in Level of Small Business Rate Relief

This is important news that could benefit your business. The Government is introducing a temporary increase in the level of Small Business Rate Relief (SBRR) available to eligible businesses. These changes will come into effect in October 2010. Meanwhile, you should ensure that you continue to pay your existing business rates bill.

On 24 March, the Chancellor of the Exchequer announced that the Government will temporarily increase the level of SBRR so that eligible ratepayers will pay no rates on properties with rateable values upto £6,000, with a tapered relief between 100% and 0% for properties with rateable values between £6,001 and £12,000. The new levels of relief will be available for 12 months from 1 October 2010 to 30 September 2011.

There are no other adjustments to the scheme. For example, the eligibility criteria remain the same. The Government has confirmed that it will meet the costs of the increased levels of relief. There will be no changes to the multiplier so those businesses that do not fall within the eligibility criteria of the scheme will see no change in their bills.

The Government is making this change to the SBRR scheme to provide help with the fixed costs of starting and running a small business as the economy starts growing again.

What happens next?

You do not need to take any action. The Government is now preparing the necessary legislation to give effect to the proposals announced at the Budget. Subject to approval by Parliament, the Government expects that this will be completed by the summer.

Once the legislation is in place, your local authority will need to adjust the business rates payable by all business that meet the criteria for SBRR and that occupy properties within the rateable value thresholds set out in the revised scheme. If amendments need to be made, they will issue revised bills. They will contact affected ratepayers about this at the appropriate time.

What do you need to do?

Until you are told otherwise by your billing authority, you must continue to keep paying your current business rates bill. Current collection and enforcement procedures will continue to apply to ratepayers who miss a scheduled instalment.

For those already claiming small business rate relief, there is no need for you to do anything else at this stage. A revised business rate bill will be sent to you later this year if you are affected by the changes.

If you think that you meet the criteria, but have not submitted a claim for small business rate relief, you should contact your local authority to see if you are entitled to support.

Revaluation News

For further information regarding this, and a dedicated telephone enquiry line, please download the 'Revaluation Information' document from the downloads section to the right of this page.

Check your 2010 Rateable Value

The council uses the rateable value provided by the Valuation Office Agency (VOA) to work out your business rate bill. You can check your rateable value and compare it with others on the VOA website. You can also get in touch if you need to let them know of any issues.

2010 Empty Property Rate Relief Threshold

In 2009/10 all empty properties with rateable values up to £15,000 were exempt from business rates. This temporary measure has been extended for a further 12 months - the whole of 2010/11, and the threshold has been increased to a rateable value of £18,000 in line with the general movement of property values at revaluation.

From 1 April 2011 this threshold will reduce to £2600.

2010 Rural Rate Relief Thresholds

Sole shop or post office will increase from £7000 to £8500
Sole petrol station or pub will increase from £10500 to £12500
Threshold for Rural discretionary relief will increase from £14000 to £16500

2010 Stud Farms

The RV disregard implemented by the VOA will increase from £3500 to £4200

2010 Transitional Relief Scheme

The transitional arrangements for 2010 - 2015 have now been finalised, please see related page "Transitional Arrangements" to the right of this page for details.