25 July 2008To find out more, click on one of the links below:
Online Access for Business Rates
Search for Rateable Value within the District
Rateable Value
Rating advisers
National Non-Domestic Rating Multiplier
Transitional arrangements
Unoccupied property
Small Business Rate Relief
Charitable and discretionary relief
Rural Rate relief
Hardship
How to pay
Contact the Non-Domestic Rates Section
Rateable Value
Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value which is set by the Valuation Office Agency (VOA), a part of the Inland Revenue. It draws up and maintains a full list of all rateable values which are available on the VOA website. 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 came into effect on 1 April 2005, this date was set as 1 April 2003.
The Valuation Office maintains the list and may alter the value if it believes the value of the property has changed. The ratepayer, and those who may have an interest in the property, can appeal against its value shown if they believe it is wrong. Further information on the grounds for making an appeal and how to make one can be found on the VOA website or from your local Valuation Office. Successful appeals will normally be backdated to the beginning of the financial year in which they are made, although there are exceptions to this. Further information about these arrangements may be obtained on www.voa.gov.uk. Making an appeal does not allow you to withhold payment pending the outcome.
Rating advisors
Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors and the Institute of Revenues Rating and Valuation are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and if necessary, seek further advice before entering into any contract.
National Non-Domestic Rating Multiplier
The Council works out the Business Rates bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers; the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The former is higher to pay for small business rate relief. The Government sets the multipliers for each financial year for the whole of England, except in the City of London where special arrangements apply, according to formulae set by legislation. 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 a revaluation, the multipliers are set at a level which will keep the total amount raised in rates after the revaluation the same as before, plus inflation for that year.
Transitional arrangements
Property values normally change between each revaluation. Transitional arrangements help phase in the effects of these changes by limiting increases in bills. To help pay for the limits on increases in bills, there has to be limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the multiplier).
The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after the revaluation date, transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to those changes.
Further information about transitional arrangements are available from Business Rates section or the wesbsite www.mybusinessrates.gov.uk.
Unoccupied property
In general, there will be no Business Rates to pay for the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period, rates are payable at the standard occupied rate unless the unoccupied property rate has been reduced by the Government by order. In most cases, the unoccupied property rate is zero for properties owned by charities and Community Amateur Sports Clubs. In addition, there are a number of exemptions from the empty rate. Full details can be obtained from the Business Rates department.
This relief is only available to ratepayers who apply to the Council and who occupier either:
a) one property, or
b) one main property and other additional properties providing those additional properties each have a rateable value of 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 in London, on 1 April in the financial year in question, on the day for which relief is being sought, and each intervening day. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase.
Ratepayers who satisfy these conditions will have the bill for their single or main property calculated using the lower small business non-domestic rating multiplier rather than the ordinary non-domestic rating multiplier that is used to calculate the liability of other businesses.
In addition, if the single or main property is shown on the rating list with a rateable value of up to £10,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 50% for a property with a rateable value of not more than £5,000.
If an application for relief is granted, provided the ratepayer's circumstances do not change, the application will not need to be renewed until the next revaluation on non-domestic premises, which happens every five years. Certain changes in circumstances will need to be notified to the Council by the ratepayer (other changes will be picked up by the Council). The changes which must be notified are:
a) the ratepayer taking up occupation of a property they did not occupy at the time of making their application for relief; and
b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief.
Notification of these changes must be given to the Council within four weeks of the day after the day the change happened. If this happens, there will be no interruption to the ratepayer's entitlement to the relief. A notification that the ratepayer has taken up occupation of an additional property must be by way of a fresh application for relief; notice of an increase in rateable value must be given in writing.
Full details on the eligibility criteria and on how to apply for this relief are available from the Council.
Charitable and discretionary relief
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80% of the bill. The Council has discretion to give further relief on the remaining bill.
It also has discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. It can consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.
Community Amateur Sports Club Relief
Registered community amateur sports clubs are entitled to 80% relief where the property is occupied by that club. The Council has discretion to give further relief on the remaining bill.
Rural Rate relief
Certain types of business in rural villages, with a population below 3,000, may qualify for rate relief of 50%. Businesses that qualify for this relief are the sole general store and the sole post office in the village, provided it has a rateable value of up to £7,000, any food shop with a rateable value of up to £7,000 and the sole pub and the sole petrol station in the village provided it has a rateable value of up to £10,500. The Council has discretion to give further relief on the remaining bill on such property.
The Council may decide to give up to 100% relief to any other business in such a rural village, with a rateable value of up to £14,000, if it is satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers.
Hardship
If you consider that you would suffer hardship from paying business rates, you should immediately contact the Non-Domestic Rates Section.
By Direct Debit
This is the Council's preferred method of payment as it is the most efficient and economic. There are several advantages to the taxpayer and the Council, not least of which it helps to keep the cost of collection down.
You can download the Direct Debit Mandate 2006 (
PDF 168K file details) here, complete it and send it back to the Council or call 01732 227000 and give your details over the phone to the Business Rates section.
The Direct Debit Guarantee
This Guarantee is offered by all banks and building societies that take part in the Direct Debit Scheme. The efficiency and security of the Scheme is monitored and protected by your own bank or building society.
The Council will notify you ten working days in advance of your account being debited if the amounts to be paid or the payment date changes.
If an error is made by the Council or your bank or building society, you are guaranteed a full and immediate refund. You can cancel a Direct Debit at any time by writing to your bank or building society. Please also send a copy of your letter to us.
By post to the Council Offices in Sevenoaks
When sending a cheque by post, please write your name, address and account reference on the reverse. Cheques should be made payable to 'Sevenoaks District Council' and crossed 'A/C payee only'.
The postal address is:
Local Tax Section
Sevenoaks District Council
Council Offices
Argyle Road
Sevenoaks
Kent TN13 1HG
PLEASE DO NOT SEND CASH THROUGH THE POST.
By Bank Debit Card
If you wish to pay by this method, there are two alternatives:
Swanley Contact and Information Centre
Council Tax payment facilities are available at Swanley Contact and Information Centre Monday to Thursday 9.30am to 5.30pm, Friday 9.30am to 6pm and Saturday 9am to 4pm.
At the bank
If you wish to pay by Automatic Bank Transfer (BACS) or Standing Order, please instruct your bank to make payment to Sort Code 20-76-55, Sevenoaks District Council A/c No10180858, and ensure you quote your name and reference as shown on your bill.
Contact the Non-Domestic Rates Section
Call in person or write to:
Non-Domestic Rates
Sevenoaks District Council
Council Offices
Argyle Road
Sevenoaks
Kent
TN13 1HG
Call 01732 227000
Fax 01732 743052
e-mail revenues@sevenoaks.gov.uk
Open Monday to Thursday 8.45am to 5pm and Friday 8.45am to 4.45pm.
