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.
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 landlords, or new owners 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 2011/12 is 42.6p
The non-domestic multiplier for 2011/12 is 43.3p
The small business non-domestic multiplier for 2012/13 is 45p
The non-domestic multiplier for 2012/13 is 45.8p
The small business non-domestic multiplier for 2013/14 is 46.2p
The non-domestic multiplier for 2013/14 is 47.1p
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 30 September 2012. 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 1 April 2014.
Business rate deferral scheme
The government has decided to put in place a business rates deferral scheme which will give you the option of spreading the retail price index increase in your 2012-13 bill over three years, to help businesses manage their cash flow during the downturn. You will be able to defer payment of 3.2% of your 2012-13 bill - which is equivalent to 60% of the retail price index increase - until 2013-14 and 2014-15. You will then pay back the total amount deferred over the next two years.