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. From the 1st April 2013 the Business Rates Retention scheme states that a proportion of this money is passed on to central government and a proportion retained by the local council. 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.
From April 2005 there are two national multipliers. The national non-domestic rate multiplier is used to calculate the rates for all business which do not qualify for small business rate relief, and the small business rate relief multiplier is used for those which do. The actual amount a business will pay is calculated by multiplying the rateable value of the property by the relevant multiplier.
Moving into or vacating business premises
If you are moving into a property, it is important to contact us as soon as possible. Likewise, if you vacate a property, it is important to notify us immediately. The business rates charge will be amended to the date of vacation and any overpayment can be refunded or the debt outstanding reduced.
We need to know the date you move, your new address, and if your ownership or lease has ended, as well as the landlord's, or new owner's name and address.
If you wish to notify us of a change of occupier, forms are available on the Download a Business Rates Document page.
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 e-mail them to us at firstname.lastname@example.org. Alternatively, write to Revenue Services, PO Box 4, Lancaster, LA1 1QR.
The small business non-domestic multiplier for 2013/14 is 46.2p
The non-domestic multiplier for 2013/14 is 47.1p
The small business non-domestic multiplier for 2014/15 is 47.1p
The non-domestic multiplier for 2014/15 is 48.2p
The small business non-domestic multiplier for 2015/16 is 48.0p
The non-domestic multiplier for 2015/16 is 49.3p
Further 12 month increase in small business rate relief
The current temporary increase in small business rate relief, which started on 1 October 2010, was due to end on 31 March 2015. In the Autumn statement the chancellor announced that the double level of small business rate relief would again be extended and will now continue until 31 March 2016.
Business rates Instalments
Payment of business rate bills is automatically set on a 10 monthly cycle. However, businesses can now ask for their rate bills to be spread over 12 months. If you wish to take up this offer, you should contact my section before 1st April; requests after this date will have their instalments extended to March 2016.