Business Rates

Business rates in the borough

• About business rates

  Information on business rates, including discounts and payment methods

• Business Rates explanatory notes

  Business Rates explanatory notes

• Contact Business Rates

  How to contact the Business Rates team

• Business rate supplements

  The Business Rate Supplements Act 2009 enables authorities to levy a supplement on the business rate to support additional projects aimed at economic development of the area.

• Rateable values and appeals

  The rateable values of all business properties are assessed by the Valuation Office Agency (VOA) which is an agency of Her Majestys Revenue and Customs.

• Transitional arrangements

  Transitional arrangements are designed to phase in the effect of a revaluation

Discounts and business rates relief

• Small Business Rate Relief

  The Small Business Rate Relief (SBRR), was introduced from 1 April 2005 to help small businesses.

• Retail Discounts

  The Government is giving funding to local authorities so that they can provide a discount.

• Reoccupation Relief

  Information on the discounts available as reoccupation relief

• Empty properties

  With effect from 1 April 2008 empty properties will be exempt from business rates for the first three months they are empty

• Charitable and discretionary relief

  Charities are entitled to charity relief (also known as mandatory relief) where the property they occupy is used wholly or mainly for charitable purposes

• Hardship relief

  Billing authorities have the discretion to grant relief to a ratepayer where payment of all or part of the rates due would cause them hardship

• Local Business Rates Discount

  Information on the Local Business Rates Discount

Forms

• Moving out of the borough

  Complete our online form to notify us that you are a business moving out of the borough

• Moving into the borough

  An online form to notify us that you are a business moving into the borough

Payments and billing

• Paying Business Rates

  Information on payment methods for Business Rates

• Business Rates E-billing

  Business rate payers who have opted to pay their rates by direct debit can receive their rates bill by email (E-billing).