Also known as the National Non-Domestic Rate (NNDR) it is collected by local authorities and paid into the Government's central 'pool'.
Business rates are not subject to local determination. Instead, the amount is decided nationally by the Government.
The central 'pool' is redistributed to authorities based upon a standard sum per head of population.
Council services are financed from this grant and the other two major sources of revenue, the Government's revenue support grant and the council tax charged to local domestic occupiers.
The Non-Domestic Rating Multiplier is the rate in the pound which is set annually by the Government. Other than in a revaluation year, the multiplier may not increase by more than the rate of increase in the Retail Price Index.
The Multiplier for 2006-2007 was 43.3p and the small business rate multiplier was 42.6p. The multiplier for 2007-2008 is 44.4p and the small business rate multiplier is 44.1p.
The multiplier for 2008-2009 is 46.2p and the small business rate multiplier is 45.8p.
This is multiplied by the rateable value to produce the annual rate bill for the property.
The rateable value of non-domestic property is fixed in most cases by an independent valuation officer of the Valuation Office Agency.
Every five years the Valuation Office Agency (VOA) gives all non-domestic (business) properties new rateable values so local authorities can work out the business rates.
The new rateable values will broadly reflect the yearly open-market rental value of each property as at 1 April 2003.
The purpose of the revaluation is not to change the amount of money collected in rates nationally, but to make sure that individual rateable values reflect the changes that have taken place in the property market since the last revaluation.
Telephone queries relating to the 2005 rating list, should be made direct to the valuation office on telephone number 0845 602 1507.
Valuation lists, showing values for every commercial property are available for inspection at the following addresses, and at the Valuation Office website (External website**).
| Derby Valuation Office | 4th Floor St Peter's House Gower Street Derby DE1 1JJ Tel: 01332 710800 |
|---|---|
| Business Rates Section | Revenues Service High Peak Borough Council Town Hall Buxton Derbyshire Tel: 0845 129 48 59 |
The valuation officer may alter the value if he/she believes the property has changed; rate payers (and certain others with an interest in the property) may also propose a change in the value. If you want to appeal against a rateable value, you should apply to the valuation officer and not to the Council. If you cannot agree with the valuation officer your case will be referred automatically after three months as an appeal to a valuation tribunal.
Further information about appeals and changes to rateable values is available from the valuation officer, who will explain what you need to do to make an appeal.
An appeal form can be obtained from the Valuation Office website (External website**).
Making an appeal does not allow you to withhold payment of business rates.
If your appeal is successful you will receive a refund of any overpaid rates.
The Valuation Office website shows Summary Valuations (External website**) for the 2005 Rating List. Further information for revaluation and draft list valuations can be found at www.mybusinessrates.gov.uk (External website**).
If you are not satisfied that the Council has made the correct decisions regarding your liability for payment or about how much business rates you are liable to pay please write to the Business Rates Section, Council Offices, Hayfield Road, Chapel-en-le-Frith, High Peak, SK23 0QJ.
You should state your name and address, the reference number on your account and explain, with reasons, what you object to.
If you have recently moved into or out of a business premises, please complete a Business Rate Enquiry Form (25KB) and return it to the Business Rates section, so a business rate demand can be issued.
Information on forms may be recorded on computers and is subject to the provisions of the Data Protection Act 1998. Although you do not need give this information, if you do not do so it will be assumed that no discount is applicable. If you have any other queries about discount or would like any more information about Council Tax, please contact us on 0845 129 77 77 or 01298 28400.
The Government has introduced a new rate relief scheme to help small businesses. This relief has been available since 1 April 2005. Rate Relief for small businesses will give properties which have a rateable value of not more than £5,000 a 50% discount on their business rates. This will decrease on a sliding scale for properties of more than £5,000 and not more than £10,000. Properties with a rateable value between £10,000 and £14,999 will be charged on a small business rate multiplier (poundage) and no relief actually given.
Please note an application must be made for each financial year. However, the application for 2007-2010 will last until 31 March 2010.
An application must be made no later than September 30 in the year following the chargeable financial year, to which the application relates, or within six months of the date on which the billing authority is notified of an alteration in the rating list.
Also, to qualify for the relief, an assessment must have a rateable value in the local rating list, as at the 1st April of the year of the application. If the rateable value enters the rating list after the 1st April, relief may not be applied for in the tax year. However, an application can be made the following tax year.
There is also no entitlement to small business rate relief at the date an assessment has been split or merged, or reconstructed after the 1st April of the year of application. However an application can be made the following year.
This form may be used for a first application for small business rate relief in a valuation period in respect of a property or for a fresh application that is required because the rate payer has taken up occupation of an additional property. Paragraph 1 must be completed for a first application in a valuation period and paragraph 2 for a fresh application. The appropriate part of the declaration must also be completed and the part which is not applicable deleted.
A valuation period is the period of five years for which a local non-domestic rating list is in force (i.e. the period between revaluations of non-domestic rated properties) and if the rate payer does not take up occupation of any additional properties, they will not need to apply for relief more than once in each valuation period.
Small business rate relief can only be claimed for one property. A first application for relief in a valuation period in respect of a property should be made using Paragraph 1 (Paragraph 2 is not applicable) and all properties in England occupied by the rate payer must be listed. Where the rate payer starts to occupy new property after making an application but wishes to continue receiving relief in respect of the same property, a fresh application must be made by completing Paragraph 2 (Paragraph 1 need not be completed). It should be noted that, for any particular day, the billing authority will disregard the rate payer's occupation of an additional property in England where:
Therefore, if the rate payer occupies more than one property, their entitlement to relief is dependant on the rateable values of the other properties they occupy. Where the rate payer occupies properties in more than one area, if the rateable value of a property outside of the area of the billing authority granting the relief goes up, the rate payer must notify that billing authority of the increase. This does not require a fresh application but must be done in writing.
If the rate payer is uncertain about which billing authority area any of the properties they occupy is in, they should contact the authority which grants the relief.
Please note if you are already in receipt of Mandatory Charitable Relief, Rural Rate Relief or Farm Diversification Relief you will not be entitled to the Small Business Relief as well.
If any further information is required regarding any of the above please contact the billing section, or download an application form:
Transitional relief works by slowly phasing in increases and reductions in rates bills following a revaluation. There are limits on the percentage by which bills may increase or decrease each year. Special rules deal with changes in rateable values and the merger or splitting of existing properties.
The transitional relief scheme for the 2005 revaluation will be over a four year period from 1 April 2005 to 31 March 2009. If you are entitled to transitional relief the amount will be worked out automatically and shown on your bill. If you want further information please contact the Business Rates Section.
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Registered CASCs are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purposes of that club, or that club and of other such registered clubs. In both cases, relief is given at 80% of the bill and local councils have discretion to give further relief on the remaining bill.
The Council also has the discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit.
Enquiries regarding charitable reliefs should be made to the Business Rates Section, or you can download one of the application forms listed below:
As of 1 April 2008, most property that has been empty for more than three months - or, in the case of industrial property, for more than six months - will no longer receive relief from rates. Some properties will be exempt.
Details of unoccupied property charges effective since 1 April 2008.
Certain types of businesses in rural villages, with a population below 3,000 may qualify for rate relief of 50%. Businesses that qualify for this relief are the sole general store and the sole post office in the village, provided it has a rateable value not greater than £7,000 and any food shop with a rateable value not greater than £7,000. Also, the sole pub and the sole petrol station in the village will qualify provided it has a rateable value not greater than £10,500. Local councils have discretion to give further relief on the remaining bill on such properties.
The Council may decide to give up to 100% relief to any other business in such a rural village, with a rateable value not greater that £14,000, if it is satisfied that the business is of benefit to the community and in the interests of its council tax payers.
The billing authority currently has the power to reduce or remit the amount a person is unable to pay where it is satisfied that:
This will only be granted in exceptional circumstances and the applicant must provide up to date audited accounts to prove why their rates should be reduced.
If any further information is required regarding any of the above please contact the billing section.
Information on forms may be recorded on computers and is subject to the provisions of the Data Protection Act 1998. Although you do not need give this information, if you do not do so it will be assumed that no discount is applicable. If you have any other queries about discount or would like any more information about Council Tax, please contact us on 0845 129 77 77 or 01298 28400.
Details of the various methods of payment are shown on the reverse of the Business Rates bill.
HOWEVER, the only true cost effective and convenient method of payment is Direct Debit.
With Direct Debit you are guaranteed an immediate refund in the unlikely event of an error ever occurring.
You are free to cancel your instruction at any time.
You can pay at a later date, each month, than by other methods (15th or 25th instead of 1st) which will help to ease any cash problems you may have. Furthermore, paying by Direct Debit reduces the Councils costs and the savings can be passed on in the form of better services.
Direct Debit is convenient because you do not need to remember to pay your instalments each month, we do that.
You will be informed of any changes to the instalments at least 14 days before the revised instalment is due.
A choice of two Direct Debit instruction forms can be downloaded as Adobe pdf documents. Once printed the completed form can be returned to the Council.
You can now also pay direct from this website. Ensure you have all your details ready when you get through to the payment centre (External website**).
You can pay your bills by telephone at any time of the day or night. These payments can be made using your Debit Card (Switch or Delta) or Credit Card (Access, Mastercard, Visa or Eurocard) by phoning 0845 129 8117, please have your card details and bill reference number ready. Payments will also be accepted if you are paying your bill in full or half-yearly. You cannot pay monthly instalments or amounts of less than £100 by Credit Card.
Send your cheques or postal orders, made payable to 'High Peak Borough Council', to: High Peak Borough Council, Admail 3843, Buxton, SK17 6WD. Please write your reference number on the back of your cheque. Post-dated cheques cannot be accepted. Please do not send your bill or any other correspondence with your payment.
The Council provides a plastic swipe card for making payment at any Post Office or other outlet displaying either PayPoint, PAYzone and/or E-Pay sign. For your nearest outlet, see details at www.allpay.net (External website**). If you require a card, please ring 0845 129 77 77 and we will arrange to send you one. Cash cannot be accepted at Council offices
More information on making a payment
It is the Councils's aim to collect all Business Rate instalments as they fall due. Where instalments become overdue the statutory recovery process will commence, as detailed below. It is important that you make contact with the Council if you experience difficulty in maintaining your payments. At any time in this process we will try to be responsive to our customer's circumstances and attempt to reach a mutually acceptable payment arrangement. All customers will be treated equally in relation to late or non-payment and fairly in relation to any contact made with the council.
This is the first stage of recovery action, with Reminder Notices issued after a monthly instalment has fallen due and remains unpaid. Ignoring the Reminder will result in the loss of your right to pay by instalments, with the remaining balance of your account becoming due in one lump sum payment.
Having received a Reminder Notice it is not too late to arrange payment of the missed instalment(s) with the Business Rate section and future payments by Direct Debit, the easiest method of payment. Should you be unable to agree to payments by this method, you should discuss this with the Business Rates section to reach a mutually acceptable payment arrangement. The Council is not legally bound to enter into such arrangements and will, in most cases, still need to obtain a Liability Order at Court, with associated costs (see below).
These are legal Notices issued if the Reminder Notices have not been complied with and requires you to attend the Magistrates court only if you dispute your liability. If you accept that the tax is correct, but in arrears, you do not need to attend the Court Hearing. The issue of a Summons incurs a cost, which is added to your account.
At Court, the Council makes application for a Liability Order. This Order enables the Council to enforce payment of the outstanding tax using one of the following:
| Business Rates Section | Revenues Service Council Offices Hayfield Road Chapel-en-le-Frith SK23 0QJ Tel: 0845 129 48 59 e-mail nndr@highpeak.gov.uk |
|---|---|
| Derby Valuation Office | 4th Floor St Peter's House Gower Street Derby DE1 1JJ Tel: 01332 710800 |
| Valuation Tribunal | The Hollies Newport Road Stafford ST16 1BY Tel: 01785 254321 |
| Valuation Office | You can also visit the Valuation Office website (External website**). |
**Please note: High Peak Borough Council is not responsible for the content of any external websites.