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Business rates (National Non-Domestic Rates)General information about business ratesBusiness rates - March 2011business.rates@kirklees.gov.uk What are business rates? What is a non-domestic property? Do you have to pay business rates on all non-domestic properties? Who pays business rates? I run a business from home. Do I have to pay business rates? How are business rates calculated? What is the national non-domestic rating multiplier? When will I receive my business rates bill? Can I get money off my bill? My business has moved, or I have stopped trading. What do I have to do? Do you share my business rates records with anyone else? What if I disagree with my business rates bill? Business rates - Contact details
Business rates, also known as national non domestic rates (NNDR) are a tax on non-domestic properties. Local councils collect them and pay them into a national pool.
The government then uses this money to fund local councils and other major local agencies. These include:
The council uses its share of this income to help pay for local services.
It is any property that is not used for people to live in, for example:
Some non-domestic properties are exempt from business rates, meaning they have nothing to pay. These include:
If you think that your property should be exempt please contact the Valuation Office Agency.
Usually, the person or company who occupies a non-domestic property has to pay the business rates bill.
If a non-domestic property is unoccupied, the owner or tenant (if the property is leased) will have to pay the bill.
If you use part of a residential property for business or non-domestic purposes and this is a self-contained area, such as a spare bedroom or a garage, you may have to pay business rates for this part of the property.
Please contact the Valuation Office Agency for more information.
The annual year runs from April to March. We calculate business rates by multiplying the rateable value of your property by a figure that is set by the Government, called the national non-domestic rating multiplier.
There is a transition scheme in place to phase in any large increases or reductions in business rates bills. In these cases the bills are calculated slightly differently. We work out the business rates bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers; the standard and the small business non-domestic rating multiplier. The standard multiplier is higher to pay for small business rate relief. Between revaluations the multipliers change each year in line with inflation and to take account of the cost of small business rate relief. In the year of revaluation the multipliers are rebased to account for overall changes to total rateable value and to ensure that the revaluation does not raise extra money for the Government. The multipliers for each financial year are as follows:
* Applies to businesses receiving small business rate relief.
Once you have told us you have moved into a property we will aim to send your bill within two weeks.
If you haven't recently moved into a property we will send you an annual bill each March. Your bill will tell you how much you need to pay, when and how you can pay. It's important you pay as instructed on your bill as paying within the month will not always avoid recovery action. Please see our online business rates bill if you need help understanding the information on it.
Depending on circumstances, you may be able to claim money off your business rates bill. This is known as a 'relief'.
You need to tell us straight away if your business has moved, or if you have stopped trading.
The information you give us is used and held in accordance with the Local Government Finance Act 1992, and the principles of the Data Protection Act 1998.
We have a duty to protect public funds and we may use business rates data in cross system and cross council comparison checks to ensure our records are correct. We may also disclose relevant information to other council departments where it is necessary and lawful to do so. We may also share information with other bodies responsible for auditing or administering public funds.
If you think your bill is wrong for any reason, please contact us immediately so we can check your details are correct.
Do not ignore your business rates bill. If you don't pay as instructed on your bill we will take action to recover the amount. You can appeal against the rateable value if you think it is wrong. |