Business rates

Introduction to business rates

Non-domestic rates (often called business rates) are the way in which businesses and other occupiers of non-domestic property contribute towards the costs of local authority services.

There are four key organisations involved in local government finance and each has a separate responsibility, these are:

Department for Communities and Local Government
responsible for setting the overall government policy on local taxation for more information visit the Department for Communities and Local Government website
Valuation Office Agency
assesses rateable values that are the basis for working out business rates bills - to find your rateable value online visit the Valuation Office Agency website.
Valuation Tribunal Service
an independent, judicial body that has the power to deal with appeals relating to non-domestic rating (and council tax). For more information on appeals visit the Valuation Tribunal Service
Local (billing) Authorities
who are responsible for working out your business rates bill, giving any reliefs that may be due and for collecting the money.

For more information on how local government is financed visit the Department for Communities and Local Government (CLG) website.

Small Business Rate Relief Increase - Budget Announcement

The 22nd June Budget, announced that the Government would make Small Business Rate Relief more generous for one year, starting 1 October 2010. Eligible ratepayers will receive relief at 100% on properties with rateable values of not more than £6,000 with a tapered relief of between 100% and 0% for properties with rateable values between £6,001 and £12,000. For more information please read the Key Facts Q & A sheet (PDF,15.9KB).