What are Business Rates?
They are payable by people, or companies, who have non-domestic properties.
See Business Rates Billing for further information.
Who pays Business Rates?
If the property is occupied, rates are payable by the occupier. In unoccupied properties the owner or leaseholder is liable.
How is my rateable value calculated?
The rateable value is determined by the Valuation Office Agency.
How do I appeal against a rateable value?
You can appeal if you think any of the following applies:
1. The rateable value shown in the Rating List (either following a property valuation or when the property is first valued) is wrong.
2. There has been a material change of circumstances which has affected the value of your property. Material changes include:
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a physical change to the building
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a physical change to the local area
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a change in the use of the building
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a change in the use of a neighbouring property
3. A Valuation Officer's change in value is wrong.
4. There is another sort of error in the list entry, for example the address is wrong.
5. A decision by a valuation tribunal (VT), lands tribunal or higher court has affected your own valuation.
6. The property should be exempt, or part of it should be considered domestic property.
7. The property should be considered for rating as more than one property, or several properties should be considered as one property.
What is the affect of appeal on current business due?
If you have made an appeal you must continue to keep up your payments as shown on your original bill. If you don't, the council will take recovery action.
When the appeal is settled, the council will refund, with interest, any difference between the amount you have already paid and any reduction resulting from the appeal. Interest will not be paid if a liability order has been issued against you.
What are the limits on backdating?
In general, you can appeal against your valuation at any time while a rating list is in force. However, the rateable value will be changed from either the date of the change or the effective date shown in the table below, whichever is later.
How to do I make an appeal?
It costs nothing to appeal. If you do decide to appeal you can do so in a number of ways.
1. You can ask the valuation officer for a form
2. You can get a form from the VOA's website at http://www.voa.gov.uk/ appeal.
3. Details required:
- Your name and address
- Whether or not you are the owner or occupier of the property
- A full statement of the reasons why you think the current rateable value is wrong
- The address of the property
- What you think the new value should be
- A physical change to the area
You should provide as much information as you can to support your appeal.
Should I use a rating adviser?
Ratepayers do not have to be represented in discussions about their rateable value or rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institute of Chartered Surveyors (www.rics.org.uk) and the Institute of Revenues Rating and Valuation (www.irrv.org.uk) are qualified and regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating advisor, you should check that they have the necessary edge and expertise, as well as appropriate indemnity insurance.
What services do I receive in return for paying my Business Rates?
Your rates are not a payment for specific services but are a contribution from businesses towards all of the services provided by the council for the Community, such as local transport, education and housing, all of which indirectly benefit businesses in the area.
I have moved out of my business property - will I still have rates to pay?
For the first three months there will be no rates payable but, if the property remains vacant after this period and you are still the owner or leaseholder, you will then be liable for rates amounting to 50 percent of the full rates, unless the property is exempt from empty rates.
Why have you sent me a bill when I already pay rent inclusive of rates to my landlord?
Under rating law, we must issue a bill to the occupier of a property regardless of any agreement, which may exist between the occupier and the Landlord. You may wish to contact your landlord either to arrange that he/she will pay direct to this office on your behalf, or to renegotiate your rent agreement to remove the rate element. However, either way, if the account is not kept up to date, action will have to be taken against you, not your landlord, because you are the person who is liable.
When do I have to pay my Non-Domestic Rates?
Business Rates are payable:
Where does the money go?
The Non-Domestic Rates collected by us are paid into a central government pool, which is redistributed to councils based on their population. St Edmundsbury Borough Council share of redistributed rate income (currently £3.15m), together with revenue from council taxpayers, the revenue support grant and certain other sums, pays for the services provided by us.
How do I qualify for Small Business Rate Relief?
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The property is in the rating list on the 1st April of the chargeable year
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Rateable Value must be below £15,000 (£21,500 in London)
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The Business is trading from only one property
How do I apply?
To your local council (billing authority) yearly. A form will be sent which you must complete.
How often and when do I apply?
You have to apply each year. You can apply up to six month prior to the start of the financial year and up to six month after the end of the financial year.
Who can sign the application form?
A sole trader, for a partnership it must be signed by one of the partners and on behalf of a company the director or company secretary.
Do I qualify for Small Business Rate Relief on an empty property?
No, only if the property is occupied.
I already qualify for relief do I also qualify for Small Business Rate Relief?.
If you are in receipt of either mandatory or discretionary relief you will not be entitled to Small Business Rate Relief.
What methods of payment are available?
You can pay us by:
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