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Norfolk
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You are here : Home > Business & Economy > National Non-Domestic (Business) Rates > What are National Non-Domestic Rates?

What are National Non-Domestic Rates?

National Non-Domestic (Business) Rates

National Non Domestic Rates (NNDR or Business Rates) are a tax on properties which are not used for domestic purposes (such as shops, factories, offices, beach huts and moorings). If your property is used for both domestic and non-domestic purposes (for instance a public house) part of it will be assessed for Council Tax the other part for NNDR.

NNDR are collected by the council on behalf of the government, and are paid into a national pool. This money is then shared out between each council depending on their population. NNDR, together with Council Tax, help the council to pay for local services such as roads, parks, libraries and emergency services.
Each year we produce an explanatory leaflet to accompany the NNDR demand which provides guidance notes on NNDR, details of the Council's budget and how we spend the money received from the government .

You can find out more at Business Link, a Government-funded site, designed to provide businesses with clear information on NNDR.

The NNDR charge does not include refuse collection. Details of this can be found on our Waste Services page.

Who pays NNDR and who is exempt?

NNDR are usually payable by the occupiers of the premises. If a property is empty, the owner or leaseholder is responsible.

Certain properties are excluded from the NNDR charge. These include:

Most farm land and buildings
Churches
Sewers
Public parks
Certain property used by the disabled
Moveable moorings

Empty premises are granted a period during which no NNDR are charged, after that the full 100% charge becomes due. This period is three months, or six months for certain types of vacant industrial premises or land. This is known as an exemption and is awarded against the property not the occupier.

A continuous exemption can also be awarded in some circumstances where a property is empty. See Empty Properties.

Second Homes used as Self Catering Holiday Accommodation.

Information regarding the Rating of properties/second homes used as self catering holiday accommodation can be found at the Valuation office website.

Please note that the removal of refuse is NOT included within the Non Domestic Rate Charge. Details of this can be found on our Waste Services page.