Business Rates

To contact the Business Rates team, please email: brates@north-norfolk.gov.uk.

The Office of the Deputy Prime Minister has produced a new guide to the non-domestic rating system, aimed primarily at small businesses:

http://www.mybusinessrates.gov.uk/index.html

For more guidance on business rates, visit the website for the Government Department for Communities & Local Government

What are Business Rates?

Business Rates are paid as a contribution by businesses towards the local services from which they benefit, like the provision of roads and emergency services.

All the money collected from Business Rates is sent to the Government's rates pool. This year the Council pays around £16 million and receives back £4 million to run the services.

The amount payable on a non-domestic property is calculated by taking the property's "rateable value" (which is based broadly on the amount for which the premises could be let) and multiplying it by a "uniform business rate" (or "poundage") which is set each year by the Government.

Who pays?

Business Rates are usually payable by the occupiers of the commercial premises. If the property is empty, the owner or leaseholder pays. For the first three months after the property becomes vacant, no Business Rates are payable. After that, 50% of the normal bill must usually be paid (although in the case of some types of property, like factories and workshops, no rates are payable at all while the property is empty).

What properties are subject to business rates?

Most commercial property is subject to Business Rates, with a few exceptions. Non-rateable property includes:

• Most farm land and buildings
• Churches
• Sewers
• Public parks
• Certain property used by the disabled
• Moveable moorings
• If you live and work in the same premises, you pay Business Rates on the commercial part of the property and Council Tax on the domestic part.

Charities and non-profit-making bodies

Charities are usually automatically entitled to an 80% reduction in their Business Rates bills. In some cases, the reduction could be even greater, at the Council's discretion.

Up to 100% grant relief is also available to certain other non-profit-making organisations.

Appeals and re-valuation

If you think your rateable value is wrong, or if there have been changes to the property (like demolishing part of the building), you can appeal to the local Valuation Office to have your rateable value changed.

Write to:

The Valuation Office
Rosebery Court
Central Avenue
St Andrews Business Park
Norwich
Norfolk
NR7 0HS
Telephone (01603) 241000

You can also visit the Valuation Office website at: http://www.voa.gov.uk - you can also check your rateable value.

For more information about Business Rates, or to discuss your current arrangements or circumstances, please call North Norfolk District Council's Business Rates Section on (01263) 516110 or email the section by clicking here.

Council Tax and Business Rates Collection
Latest results from the Government show that North Norfolk District Council has high Council Tax and Business Rates collection rates. High collection rates mean low losses in revenue caused by non-payment.