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.
The occupier of a non-domestic property pays the business rates - usually this is the owner-occupier or leaseholder.
Retail discount 2019/20 and 2020/21
The government announced in the budget on 29 October 2018 that it will provide a business rates retail discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019/20 and 2020/21.
The value of the discount will be one third of the bill, after other reliefs have been deducted, except for hardship or local discount relief, both of which are deducted last.
Relief will be awarded to certain occupied retail properties that are wholly or mainly being used as shops, restaurants, cafes and drinking establishments in each of the years. You must be using the property for retail use.
The award of this relief must comply with EU law on state aid. There is a form which will be issued which requires you to confirm that you have not received any other state aid that exceeds in total €200,000, including any other retail discount you are being granted for premises other than the one to which the declaration relates, under the De Minimis Regulations EC 1407/2013.
Further information on State Aid law.
Please note that relief will be automatically included on your annual bill for 2019/20, However, the state aid declaration must be returned otherwise any relief granted will be removed.
Local discretionary business rate relief scheme - survey
On 31 October 2018, Warwick District Council’s Executive Committee approved a draft local discretionary business rates relief policy to go to consultation within the district for a period of 3 months. We would welcome your thoughts on both the aspects within the proposed policy and the alternative options that could be implemented instead.
Local discretionary business rate relief scheme 2017/18-2020/21
Business rates revaluation 2017
Check your account online
Receive your bill by email
We can send business rates demands via email. To register email us at email@example.com from the email address you would like to receive your bills to. Quote your business name, address and if possible your account reference number.
Paying business rates
Business rate relief
For details of the different types of rate relief, including small business, hardship, charities, empty and part occupied properties visit the rate relief section.
Business rates - who does what
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.
- Valuation Office Agency - assesses rateable values that are the basis for working out business rates bills.
- Valuation Tribunal Service - an independent, judicial body that has the power to deal with appeals relating to non-domestic rating (and council tax).
- 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.