Summary
This page lists the most frequently asked questions in respect of National Non-Domestic Rate queries.
What does NNDR mean?
NNDR stands for the National Non Domestic Rate, more commonly known as Business Rates. Throughout this website NNDR is referred to as Business Rates.
I have moved into or out of a business property. Who do I need to tell?
Please contact the Business Rates section at the Council who will advise what details are required. To contact the Business Rates section please go to the Contact Information Page|
How is my Rates bill calculated?
Your bill is calculated by multiplying the RV (Rateable Value) by the annual multiplier set by the Government. For more details visit Business rates information| page.
What are the multipliers (rate in the £)?
2000/01 – 0.416
2001/02 – 0.430
2002/03 – 0.437
2003/04 – 0.444
2004/05 – 0.456
2005/06 – 0.422/0.415 (Small Business Rate Relief qualifiers)
2006/07 - 0.433/0.426 (Small Business Rate Relief qualifiers)
2007/08 - 0.444/0.441 (Small Business Rate Relief qualifiers)
2008/09 - 0.462/0.458 (Small Business Rate Relief qualifiers)
The start/end date of my bill is wrong. Who do I tell?
Please inform the Business Rates section at the Council immediately and supply appropriate documentary evidence to support the revised dates.
What if I do not pay on time?
You will receive a reminder for the first instalment that is late. If you want to carry on paying by instalments, you must pay the amount shown on the reminder within 7 days. If you do not pay this amount within 7 days, you will lose you right to pay by instalments and you will have to pay the full balance of your Business Rates after a further 7 days.
If we cancel your instalments because you have not paid on time, we will apply to the Magistrates Court for a Summons to be issued against you to enable recovery of the whole outstanding balance. For further information visit Advice on Business Rates Arrears| page.
What if I have overpaid my business rates?
If you receive a bill showing a credit you will need to complete the refund request form enclosed with the bill, or make a written request for a refund. An overpayment due to an amendment from the Valuation Office will qulalify for interest to be added to the refund. However, no interest will be applied if a Liability Order has been granted against the relevant year.
For ratepayers with arrears on previous years or other properties, any overpayment will normally be offset against those arrears.
What if my rates bill is too high?
The RV (rateable value) of a property is assessed by the Valuation Office Agency (VOA) who are an independent Government agency. The RV forms the basis of the calculation of your Business Rates liability. If you feel that your rates bill is too high, or if you have a valuation matter you wish to discuss, please address it to the VOA at:
Enkalon House
92 Regent Road
Leicester LE1 7DD
Online: www.voa.gov.uk| Tel: 0116 280 0200
Instalments detailed on your rates bill must continue to be made on the basis of the existing assessment as it appears in the current rating list, even whilst an appeal is outstanding. Once official notification is received from the VOA of an amendment to the list, any necessary alterations to your account will be made and any appropriate refund issued, with interest for a qualifying overpayment.
What if I have a tenancy that is inclusive of rates?
In accordance with current rating legislation, the liability for Business Rates falls upon the occupier of the premises. This is regardless of stipulations within your tenancy agreement, as the Council can not enter into third party agreements between you and your landlord. In the event of the property being vacant, liability falls upon the 'owner', defined as the person entitled to possession of the property, again regardless of any third party agreements that you may have.
Can I apply for Small Business Rate Relief (SBRR)?
SBRR is only available to a ratepayer with either:
• One property with a rateable value of less than £15,000 in England; or
• One main property and other additional occupied properties in England, providing that these additional properties each have a rateable value under £2,200 and the total value of all the properties (including the main property) remains under £15,000. SBRR is only payable on the main property
If you think that you may qualify, and need an application form or further advice please contact the Business Rates section at the Council. To contact the Business Rate Section go to the Contact Information page|.
What about exemptions on empty properties?
With effect from the 1 April 2008, no empty rates will be charged if the property is empty and any of the following apply:
• Rateable Value is less than £1900 (for the 2000 rating list) or £2200 (for the 2005 rating list).
• The property is a Listed Building.
• The ratepayer is a charitable organisation or a registered Community Amateur Sports Club (CASC).
• The ratepayer is bankrupt or in liquidation.
• The ratepayer is a company in administration.
• The ratepayer is entitled to occupy as an executor of a deceased person.
• Occupation of the property is prohibited by law.
In addition to the above, if the property description is either workshop, warehouse or factory, the ratepayer will be entitled to a six month exemption from rates. After this period ends, full rates will become payable as if the property was occupied.
If the property is empty but does not fall within any of the above full or partial exemptions, full rates will become payable after an initial period of 3 months. During this initial 3 month period, no rates are payable.
For further information please contact the Business Rates section via the Contact Information Page|.
What about empty rate during refurbishment of a property?
In the first instance, please make your request in writing or send an email to the Business Rates section at the Council. Documentary evidence may be required for retrospective periods. For further information please contact the Business Rates section via the Contact Information| page.
What if the occupier is a registered charity?
Charitable Organisations are entitled to Mandatory Charity Rate Relief where the property they occupy is used wholly or mainly for charitable purposes. Relief is given at 80% of the rates due. The Council has the discretion to give an additional relief, known as Discretionary Rate Relief, of up to 20% to such charities. For further information and to apply, please contact the Business Rates section at the Council via the Contact Information| page.
How do I contact the Business Rates office?
To contact the Business Rates section at the Council go to the Contact Information| page.
Where can I go to speak to someone in person?
At the Council's Customer Services Centre