|
Contents
A guide to business rates in England
Part one: who pays the business rates
Q1 Who has to pay the business rates?
Q2 What is a non-domestic property?
Q3 What if I work from home?
Q4 What if I own a holiday home or a bed-and-breakfast?
Q5 Are any non-domestic properties exempt from business rates?
Q6 How much will I have to pay?
Q7 When and why do the multipliers change?
Q8 What is revaluation?
Q9 What about the change in the multipliers, following a revaluation?
Q10 What are transitional arrangements and why do we have them?
Q11 How are increases limited?
Q12 Are reductions in bills limited too?Part two: paying the business rates
Q13 When will I get the bill?
Q14 Do I qualify for any relief?
Q15 What if my authority does not grant me relief?
Q16 What if can't afford to pay my bill or I think it is wrong?
Q17 What if I don't pay?
Q18 What recovery action can the local authority take?
Q19 What powers does the liability order give the council?
Q20 Does the council have any other powers to recover a debt?
Q21 What if I am unable to pay even after enforcement action has been taken?Part three: rateable values and appeals
Q22 What is a rateable value?
Q23 What if my rateable value is nothing like the rent I pay?
Q24 I have received a form from the VOA asking lots of questions about my property - what is this?
Q25 How can I find out what my rateable value is?
Q26 What if I think my rateable value is wrong?
Q27 On what grounds can I make a proposal to alter my rateable value?
Q28 When can I make a proposal?
Q29 How will my appeal affect the amount I have to pay in business rates?
Q30 Are there limits on backdating?
Q31 How do I make my proposal?
Q32 What happens next?
Q33 Will transitional arrangements be affected if I appeal?
Q34 The VOA has sent me a transitional certificate. What is this?Part four: the valuation tribunal
Q35 What is the valuation tribunal?
Q36 Can I withdraw my appeal?
Q37 When will the hearing take place?
Q38 What information will I be given?
Q39 Do I need to go to the hearing?
Q40 Who will be at the hearing?
Q41 What happens at the tribunal hearing?
Q42 Will the tribunal tell me their decision on the day?
Q43 Can a tribunal increase my rateable value?
Q44 Can the tribunal award costs?
Q45 Is the tribunal’s decision final?
Q46 Where can I find out more about the valuation tribunal?Q47 Who should I contact for more information?
Q48 Should I employ a rating adviser?
Downloadable Version
The following documents are available in Adobe Acrobat format for downloading. The Adobe Acrobat Reader ® can be freely downloaded
Business Rates - A Guide (Adobe Acrobat 75kb)
Published 2 July 2007
Return to Local Government Finance Index
Return to CLG Local Government Index
Return to CLG Home Page
Terms and conditions