Latest Business rates FAQs from Warwick District Council.

What Business Rate relief is available to businesses that are suffering hardship?

Fri, 07 Mar 2014 16:02:49 +0000

Question: What Business Rate relief is available to businesses that are suffering hardship?

Answer: Hardship relief

What types of business rate relief are available for occupied properties?

Fri, 07 Mar 2014 16:01:45 +0000

Question: What types of business rate relief are available for occupied properties?

Answer:

The following types of relief are available for occupied properties:

(a) Transitional relief (under the Transitional scheme).

(b) Small Business relief.

(c) Discretionary and Mandatory relief for charitable organisations.

(d) Discretionary and Mandatory relief for non profit making organisations.

(e) Discretionary and Mandatory relief for village shops in villages with a population of under 3000 people.

(f) Partly occupied relief (section 44A).

Related Links

Rate relief

Who pays the business rates?

Fri, 07 Mar 2014 16:00:04 +0000

Question: Who pays the business rates?

Answer:

In most cases the occupier of a non-domestic property is responsible for payment of Business Rates regardless of whether they are the owner/occupier or leaseholder. In certain circumstances where a property is occupied by more than one occupier then the owner or leaseholder will be responsible for payment.

If a property is empty the owner or leaseholder will be liable.

Related links

If your property is empty

Who determines the business rates, rateable value?

Fri, 07 Mar 2014 15:58:36 +0000

Question: Who determines the business rates, rateable value?

Answer:

Apart from properties which are exempt from Business Rates, each non-domestic property has a rateable value. The valuation officers of the Valuation Office Agency (VOA) set the rateable values. The VOA is a part of the Inland Revenue. It draws up and maintains a full list of all rateable values.

The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that comes into effect on 1 April 2010, this date was set as 1 April 2008.

Related Links

Valuation Officers Agency (VOA)

What rate relief is available to charities or non-profit making organisations?

Fri, 07 Mar 2014 15:57:26 +0000

Question: What rate relief is available to charities or non-profit making organisations?

Answer: Rate relief for charities and non profits

What business rate relief is available for village shops or businesses?

Fri, 07 Mar 2014 15:56:17 +0000

Question: What business rate relief is available for village shops or businesses?

Answer: Rate relief for village shops and businesses

What is the business rates transitional scheme?

Fri, 07 Mar 2014 15:55:15 +0000

Question: What is the business rates transitional scheme?

Answer: Transitional scheme

What is the non-domestic business rates, rating list?

Fri, 07 Mar 2014 15:54:12 +0000

Question: What is the non-domestic business rates, rating list?

Answer:

The valuation Office Agency prepares a rating list for each Council that shows as at 01/04/05 the rateable value of all Non-Domestic properties in its area. It shows all properties in the area, their rateable values, and their descriptions. the properties are listed in alphabetical street order within postal areas and every property has its own reference number.

A rating list is a public document and can be seen at the Valuation Office website.

Related Links

Valuation Office website

What are business rates?

Fri, 07 Mar 2014 15:53:14 +0000

Question: What are business rates?

Answer:

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. All monies collected are paid in to the National Non-Domestic Rating Pool and this is returned by way of a grant from the Government per head of population. The money is used to help pay for the services the Council provides.

The Government (Department for Communities and Local Government) is responsible for setting the regulations that govern Business rates and for the level of tax charged.

The Valuation Office Agency is responsible for assessing the rateable values of all non domestic properties that form the basis for working out the level of rates bills.

Warwick District Council is responsible for working out the rates bill, issuing bills, giving any reliefs and for collecting the money.

My property is empty/will soon be empty. Will I have to pay any business rates?

Fri, 07 Mar 2014 15:52:19 +0000

Question: My property is empty/will soon be empty. Will I have to pay any business rates?

Answer: Empty properties - business rates

Is there any business rate relief for small businesses?

Fri, 07 Mar 2014 15:50:53 +0000

Question: Is there any business rate relief for small businesses?

Answer: Small business rate relief

I only occupy part of my property - do I still have to pay rates on it all?

Fri, 07 Mar 2014 15:49:42 +0000

Question: I only occupy part of my property - do I still have to pay rates on it all?

Answer:

If the part of the property that is occupied can be occupied separately from the remainder of the building ,e.g. it has or is capable of having its own access points, then the Valuation Officer might be able to split the existing rating assessment to allow for the occupied and unoccupied parts. If it cannot, then the splitting of the assessment cannot be made and this option is not available.

If it appears to the Billing Authority (i.e. Warwick District Council) that the part of the property that is empty will remain so for a short time only, then the Authority may request a certificate under Section 44A of the Local Government Finance Act 1988. This is completely at the Authority`s discretion. There is no definition of what constitutes a short time and all factors concerning the type of business and property would be considered. Furthermore, if a certificate is requested, then in view of the "short term" requirement, it would only run for a limited period, e.g. to the end of the year in which the request was made.

Related Links

Valuation Officer

How often does business rates revaluation happen?

Fri, 07 Mar 2014 15:48:05 +0000

Question: How often does business rates revaluation happen?

Answer:

A revaluation of all rateable values takes place every 5 years and is conducted by the Valuation Office Agency. This is to ensure that the Rateable Values reflect the changes that have taken place in the property market since the last valuation.

The last one was 1st April 2005. The Valuation Office Agency produced a list, showing the revised Rateable Values. Ratepayers will receive a summary valuation which will explain how the revised Rateable Value has been worked out, and from 1st April 2005 bills have been sent out based on these figures.

For further information telephone 0845 602 1507 or see the Valuation Office Agency website.

Related Links

Valuation Office Agency

How can I pay my business rates bill?

Fri, 07 Mar 2014 15:47:15 +0000

Question: How can I pay my business rates bill?

Answer:

Ways to pay business rates

How are increases in business rates limited by transitional relief?

Fri, 07 Mar 2014 15:45:31 +0000

Question: How are increases in business rates limited by transitional relief?

Answer:

Your bill each year will be based on your rateable value times the multiplier. However, if this means the amount you have to pay goes up and the increase would exceed the limits given in the table below, you will qualify for transitional relief.

Use the link below to see tables showing the maximum increase each year over the life of the scheme (before allowing for inflation). These limits will be applied each year until you are paying the full amount.

Related Links

Transitional relief

Can I appeal against my business rates, rateable value?

Fri, 07 Mar 2014 15:42:15 +0000

Question: Can I appeal against my business rates, rateable value?

Answer:

Any person who does not agree with the Rateable Value shown in the Rating List may appeal against the value. All appeals must be made to the Valuation Office Agency and NOT to Warwick District Council.

Contact the Valuation Office on 0121 410 3700 to obtain an appeal form.

It is important to remember that lodging an appeal with the Valuation Office Agency does not give you the right to withhold payment of Business Rates. Charges are due and recoverable in accordance with the existing rateable value until such time the Council is advised by the Valuation Office Agency of an alteration to the rateable value. Should you be successful in securing a reduction any overpayment will be refunded or credited to your account with additional interest if applicable.

Why have you sent me a summons for non-payment of business rates for the whole year when I have until March to pay?

Fri, 07 Mar 2014 15:41:09 +0000

Question: Why have you sent me a summons for non-payment of business rates for the whole year when I have until March to pay?

Answer:

You have the right to pay by instalments (usually April - January) but if you do not pay every month, and a summons is issued, you have the lost the right to pay by instalments and the full amount outstanding for the year becomes payable immediately.

Why have you sent me a reminder for business rates?

Fri, 07 Mar 2014 15:40:04 +0000

Question: Why have you sent me a reminder for business rates?

Answer: Our records show you have not paid the instalments as requested on your bill.

Why have you sent me a final notice for business rates?

Fri, 07 Mar 2014 15:37:34 +0000

Question: Why have you sent me a final notice for business rates?

Answer: You have already had at least one reminder notice and have fallen behind again. This means that the full amount outstanding for the year is due; or the amount outstanding is in respect of a previous year.

Why have I incurred costs when I am unable to pay my original business rates debt?

Fri, 07 Mar 2014 15:29:27 +0000

Question: Why have I incurred costs when I am unable to pay my original business rates debt?

Answer:

Costs cover the extra expenses the Council has incurred, such as correspondence, postage and costs payable to the Magistrates' Court.

What will happen if I do not pay the amount on the summons for non-payment of business rates?

Fri, 07 Mar 2014 15:28:28 +0000

Question: What will happen if I do not pay the amount on the summons for non-payment of business rates?

Answer:

The Council will apply to the Magistrates' Court for a liability order.

What powers does a liability order give to the Council?

Fri, 07 Mar 2014 15:27:35 +0000

Question: What powers does a liability order give to the Council?

Answer: The Council can try to obtain payment by instructing bailiffs or commencing bankruptcy proceedings.

The council has a liability order. What if I still do not pay my business rates?

Fri, 07 Mar 2014 15:26:01 +0000

Question: The council has a liability order. What if I still do not pay my business rates?

Answer: If you are personally liable the Council can apply to the Court for your committal to prison.

I cannot pay my business rates intstalments in full

Fri, 07 Mar 2014 15:25:04 +0000

Question: I cannot pay my business rates instalments in full, but can afford to pay something every week or month. Can I do this?

Answer:

Yes, possibly. If you are unable to pay any amount requested from you at any time please contact us immediately. We are always willing to listen, and after considering your financial circumstances, will try to come to a mutually acceptable payment arrangement.

I cannot afford to pay the amount required to bring my business rates instalments up to date - what should I do?

Fri, 07 Mar 2014 15:22:07 +0000

Question: I cannot afford to pay the amount required to bring my business rates instalments up to date - what should I do?

Answer:

Please contact us immediately, as it may be possible to make alternative arrangements for you to pay.

How can I be sure that my business rates instalments are paid on time in future?

Fri, 07 Mar 2014 15:20:20 +0000

Question: How can I be sure that my business rates instalments are paid on time in future?

Answer:

Pay by Direct Debit. Contact us and join the majority of Warwick District Council taxpayers who already pay this way.

Direct debit sign up form