Download a business rates document

Relief

• Discretionary rate relief - general application (PDF)
• Discretionary rate relief - charity/non-profit organisations (PDF)
• Businesses in rural settlements (PDF)
• Mandatory rate relief (PDF)
• Small business rate relief (PDF)
• Guidance to small business rate relief (PDF)
• Rural settlement relief (PDF)
• State aid de minimis declaration (PDF)
• Local discretionary retail discount scheme (PDF)
• Notice of expanded retail discount (PDF)

Other

• Explanatory notes regarding a demand notice (PDF)
• Direct debit mandate (PDF)
• Occupation form (PDF)
• Vacation form (PDF)

Policies

• Business rates administration and collection policy (PDF)
• Discretionary rate relief policy (PDF)
• Revenues recovery policy (PDF)

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Business rates data

• Business rates data - October 2021 (XLSX)

This spreadsheet gives details of the business rates account information for companies and organisations that Lancaster City Council can disclose under the Freedom of Information Act 2000.

Please note that information relating to individuals is excluded as it constitutes personal data under the data protection act.

The spreadsheet includes:

• Property addresses, descriptions and local authority property references
• Empty properties and the dates that they became empty
• Current rateable values and liability start dates

Accounts awarded mandatory relief. (Information on discretionary relief is exempt from disclosure under section 43 of the Freedom of Information Act because providing it may harm the commercial interests of the business.)

In addition to this, we can confirm that there are no outstanding credits held on our accounts as these are either awaiting return of refund information, are paid by direct debit and awaiting reversals prior to refund or are held because the charge for empty rates is due to commence shortly. Refunds are processed as soon as possible, preferably by direct BACS transfer and we aim to return overpayments to customers within 14 days of any credit being identified.

If a credit balance is not refunded / transferred to another account, because the company is dissolved or the ratepayer’s forwarding address is untraceable, it is treated as a credit balance write on and is netted off against the NNDR pool in the same way as irrecoverable debit balance write offs are.

This information will be updated quarterly.

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Last updated: 30 September 2021