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A Guide to Business Rates

  • What are business rates?

This is a local tax charged to those who occupy non-domestic properties. This charge goes towards helping pay for the cost of local services.

Non-Domestic properties include; shops, offices, industrial buildings, restaurants, schools, pubs, banks, caravan parks and land used for storage.

The difference between domestic and non-domestic property is not always clear, but we usually say that a property is domestic if it is used only as living accommodation. This can also include a private garage/outbuilding or garden used for private activity. Where a garage or outbuildings are let out or reserved for other purposes they may be considered 'non-domestic'.

Details of properties listed for business rate purpose and properties which we believe are empty are published on a monthly basis. If you think there is a business missing from our list then please report it here for us to look into.

How are business rates calculated?

The Valuation Office Agency, not the Council, is responsible for assessing the rateable value of a property. To find out more about your property valuation or to compare it with others visit the Valuation Office Agency's website.

The rateable value used to calculate the amount of business rates payable for your property is based upon its rental value. If you were to extend the building or change the way in which your business uses the space, the rateable value could be affected.

The amount of business rates payable is worked out by multiplying the rateable value of the property by the rate poundage set by the Government from 1 April each year. To view the list of past and present multipliers for England, visit the Business Link website.

The rateable value of your business

The rateable value used to calculate the amount of business rates payable for your property is based upon its rental value. If you were to extend the building or change the way in which your business uses the space, the rateable value could be affected.

The Valuation Office Agency, an agency of the Inland Revenue, is responsible for assessing the rental value of a property. To find out more on your property valuation, compare it with others, or to amend your details visit the Valuation Office Agency's website.

If you disagree with the rateable value, the ratepayer can appeal against the value shown.

Business Rates multipliers

Business rate bill

Bills are sent each year in March for the period from 1 April of that year. If you move in or out during the year the bill is calculated from and to the date of the move.

The bill will confirm how much you need to pay. You can download and view explanatory notes which contain further information about the bill for current and previous years.