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Business Rates

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Any questions about your Council Tax bill, please email, write or phone. Contact Emails and Telephone Numbers:

The Revenue Section           Telephone : (01527) 534040 The Benefits Section             Telephone : (01527) 534050 Business Rates Section       Telephone : (01527) 534023

Business Rates

The non-domestic rates collected are paid into a central pool and redistributed. Redditch Borough Council's share of redistributed rate income, together with income from its Council tax payers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by your authority.

See below for the index of information

• Rateable Value
• National Non-Domestic Rating Multiplier
• Transitional Arrangements
• Unoccupied/Partly Occupied Property Rating
• Charitable and Discretionary Relief
• Hardship Relief
• Rural Rate Relief
• Rate Relief for Registered Community Amateur Sports Clubs
• Paying your Bill
• Related Documents

Rateable Values

The rateable value of non-domestic property is fixed in most cases by an independent Valuation Office Agency. All non-domestic property is revalued every five years. From 1st April 2005, the rateable value of a property represents its annual open market rental value as at 1st April 2003. The values of all property in respect of which rates are payable to your authority are shown in the local rating list, a copy of which may be inspected at:

The District Valuer's Office Block A, Government Buildings, Whittington Road, Worcester, WR5 2LB

Appeals

A ratepayer can appeal against the  rateable value at anytime during the period 1st April 2005 to 31st March 2010.  Any changes made will be backdated to the date the list was compiled or to the date the list was altered.  Ratepayers are however, limited to making only one proposal against an entry on the list and an alteration made to the rating list. Basic rental information must also be provided in support of any appeal submitted.  Further information is available on the Valuation Office Agency website at www.voa.gov.uk.

National Non-Domestic Rating Multiplier

The national non-domestic rating multiplier(s) are the rate in the pound by which, the rateable value is multiplied to produce the annual rate bill for a property.

These are set annually by the Government and except in a revaluation year cannot, by law, rise by more than the amount of the increase in the retail prices index.

The standard Non-Domestic Rating Multiplier for 2008/2009 is set at 46.2p and the Small Business Rate Relief Multipler is set at 45.8p.

Small Business Rate Relief (SBRR)

This is available at 50% for ratepayers occupying single properties with a rateable value up to £5,000, with relief declining in percentage terms on a sliding scale until it is 0% at £10,000.  

The relief is only available to ratepayers with either-

(a) one property, or

(b) one main property and other additional properties providing those additional properties have rateable values less than £2,200.

The rateable value of the property mentioned in (a) or the aggregate rateable value of all properties mentioned in (b) must be under £15,000 outside London or £21,500 within London.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief.  The supplement is built into the standard non-domestic rating multiplier.  However, ratepayers of eligible business properties with rateable values between £10,000 and £15,000 (£21,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier.

The property for which the relief is sought must appear in the rating list on the first of April of the year for which relief is sought.  If the property first appears in the rating list with a date later than the 1st of April then it will not qualify for relief until the next rate year.

If you are receiving small business rate relief then you must tell us if you occupy a new property anywhere in England or if there is an increase in the rateable value of any properties which you occupy that are outside Redditch.

If you tell us about these changes within four weeks then provided you still qualify for the relief there will be no break in your entitlement.  If you do not tell us within four weeks and you still qualify for the relief then you will not be entitled to relief for the period from the date of the change up to the date you informed us of the changes.

The relief is only available upon application (SBRR Application Form).

Transitional Arrangements

Transitional arrangements will phase in the effect of significant changes in liability which arise from the 2005 revaluation of non-domestic property.

Where appropriate, these arrangements will operate until march 2009 (All non-domestic property will be revalued again in 2010). There are limits on the percentage by which bills may increase or decrease each year.

Special rules deal with changes in rateable values and the merger or splitting of existing properties.

For further information about transitional arrangements contact the Revenues Section at the Council or the at www.mybusinessrates.gov.uk

Unoccupied / Partly Unoccupied Property Rating

Non-domestic properties which are unoccupied may be liable to empty property rates. Rates are charged at the 100% of the full rate bill or at the level of the transitional bill where the transitional arrangements apply.

Liability begins after the property has been empty for three months or in the case of industrial properties such as factories and warehouses after six months.  Certain properties are exempt from empty property rates these are;

• All properties which have been unoccupied for a period of less than 3 months.
• Qualifying Industrial Properties which have been unoccupied for a period of less than 6 months.
• Unoccupied properties which are owned by charities or Community Amateur Sports Clubs.
• Properties with a rateable value of less than £2,200.
• Ancient Monuments.
• Listed Buildings.
• Properties where occupation is prohibited by law.
• Properties which are kept empty by reason of action taken by or on behalf of the crown or a Local Authority.
• Properties where the owner is entitled to possession as the personal representative of a deceased person.
• Empty properties where the owner is the trustee in bankruptcy.
• Empty properies where the owner is entitled to possession as a trustee under a deed of arrangement.
• Empty properties where the owner is a company in administration.
• Empty properties where the owner is a company subject to a winding up order.
• Empty properties where the owner is entitled to possession in his capacity as a liquidator.

If the property is partly occupied a reduction may be given from the rates to reflect the fact that the whole property is not currently in use.  The reduction for partial occupation is a discretionary power of the local authority and is available where the part occupation appears to be for a short time only.

Charitable and Discretionary Relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply.

Billing authorities have discretion to give further relief on all or part of the remaining 20% of a charity's bill on such property.

Authorities also have discretion to give relief on all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit.

Hardship Relief

Businesses may be entitled to a reduction from rates if they are suffering hardship and they can show that the local community would suffer a loss if the business was to close.

Rural Rate Relief

The occupier of a general store or post office in a settlement appearing in a billing authority's rural settlement list is entitled to rate relief if it is the only such store or post office in that settlement and its rateable value is £7,000 or less.  The relief is also available to the sole Pub or Petrol Station if the rateable value is £10,500 or less. Relief is given at 50% of the full rate bill or of the transitional bill where transitional arrangements apply.

Billing authorities have discretion to remit all or part of the remaining 50%.

Authorities also have discretion to give relief on all or part of the rate bills on other property in a settlement in the rural settlement list if the rateable value is £14,000 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.

The rural settlement list is available for inspection at the Council's offices.

Rate Relief for Registered Community Amateur Sports Clubs (CASCs)

The Sports clubs which are registered with the Inland Revenue as Community Amateur Sports Clubs are entitled to 80% Mandatory Relief. Local authorities have discretion to give further relief on the remaining balance.

Paying your bills

If you are a Business Rate payer, you will be asked to pay your bill in ten instalments starting from the 1st April. Details of how, when, and where to pay are shown on your bill.

If you have problems paying email Revenue Services or ring 01527 534023. We can give you help and advice on whether it is possible to get your bill reduced. If your bill cannot be reduced, we will advise you on what needs to be done.

DIRECT DEBIT- Make it easy - pay by Direct Debit If you have a bank or building society account why not consider paying by direct debit. It is the cheapest and most convenient way to pay and is also the most cost effective method of collection for the Council. If you do not already pay by direct debit and wish to do so, complete and return the or Business Rates Direct Debit mandate. There are 4 payment dates for Business Rate payer, 1st, 8th, 15th & 25th of the month.

TELEPHONE BANKING AND ONLINE PAYMENTS

You can now pay your Council Tax or Business Rates by either debit or credit card. Simply telephone 01527 534040 , call into the Town Hall at any time during office hours or pay online.

Related Documents

Business rates Direct Debit Mandate  (30.13 KB)
Business rates Change of Address  (58.83 KB)
Mandatory/Discretionary Relief  (46.23 KB)
Business rates SBRR Application Form  (12.17 KB)