Your business rates bill

The business rates financial year runs from 1 April to 31 March. You will be sent a bill at the beginning of each financial year.

You will automatically be given 10 monthly instalments (April to January) in which to pay the annual charge. However, if you wish your payments to be spread over 12 months, please contact us.

If your circumstances change, please let us know immediately, so that an adjusted bill can be issued.

Your bill is calculated by multiplying the rateable value of your property by the business rates multiplier. For more information about your Business Rates bill please see the explanatory notes below:

Expanded Retail Discount 2021/22 Coronavirus Response

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for eligible retail, hospitality, leisure businesses in England occupying a qualifying property.

As temporary measure for 2021/22 he announced that:

The expanded retail discount (2020/21) will be extended for three months for eligible properties, at 100% relief, uncapped, for the period 1 April 2021 to 30 June 2021.

From 1 July 2021 to 31 March 2022, the expanded retail discount would apply at 66% relief for eligible properties in the scheme, with a cash cap of £2m for businesses that were required to close as at 5 January 2021, and up to £105,000 for business permitted to open at that date.

For the expanded retail discount 2021/22 businesses may choose to opt out of support by providing billing authorities notification of their request to refuse support, per eligible hereditament. Please see the form to opt out below.

The Government has provided guidance on the types of businesses that qualify for Expanded Retail discount. Click here

How much relief will be available?

Subject to the cash caps, the total amount of government-funded relief available for each property for 2021/22 under this scheme is

  • for chargeable days from 1 April 2021 to 30 June 2021, 100% of the chargeable amount
  • for chargeable days from 1 July 2021 to 31 March 2022, 66% of the chargeable amount subject to cash caps

Opt out of the discount

You have the option to refuse the discount awarded in relation to your business premises. Please be aware that once you have refused the discount, you cannot withdraw your refusal for all or any part of the discount period. To notify us you wish to refuse the discount in 2021/22, please complete the form below:

Opt out retail discount form

 

Nursery Discount 2020/21 and 2021/22 Coronavirus Response

As a response to the coronavirus, the Government announced a business rates Nursery Discount on 18 March 2020.

This discount is for business properties occupied by providers on Ofsted’s Early Years Register and which are wholly or mainly used for the provision of the Early Years Foundation Stage and which are subject to business rates in the financial year 2020/21. There will be no rateable value limit on this relief. This discount is planned to last for 1 year only.

We have received a list of Ofsted registered premises and have automatically applied the relief to all of these where it is clear that the whole or main activity is early years education.

Nursey Relief 2021/22

At the Budget on 3 March 2021, the Chancellor announced that the Government would provide additional business rates support for Nurseries in England occupying a qualifying property.

How much relief will be available in 2021/22

Subject to the cash cap, the total amount of government-funded relief available for each property for 2021/22 under this scheme is:

  • For chargeable days from 1 April 2021 to 30 June 2021: 100% of the chargeable amount, and
  • For chargeable days from 1 July 2021 to 31 March 2022: 66% of the chargeable amount.

We will automatically apply the discount to properties that we think will qualify. If you feel your business fits the criteria for the discount and have not received it, please contact us

The Government has provided further guidance on nursery discount. Click here

Opt out of nursery discount

You have the option to refuse the discount awarded in relation to your business premises. Please be aware that once you have refused the discount, you cannot withdraw your refusal for all or any part of the discount period. To notify us you wish to refuse the discount in 2021/22, please complete the form below:

Opt out nursery discount form

There are two multipliers set by the Government each year. Normally each year the multiplier will only change by inflation. However where a revaluation occurs, the multiplier will also be adjusted to take into account the change in total rateable value between the old and the new Valuation List.

For 2019/20, the standard multiplier is 50.4p and the small business multiplier is 49.1p.

For 2020/21, the standard multiplier is 51.2p and the small business multiplier is 49.9p.

The Small Business Multiplier is used where a property:

  • is occupied, and
  • has a rateable value of less than £51,000, and
  • is not in receipt of a Mandatory Relief

If the above three criteria are not met, the standard multiplier will be used to calculate your bill.

Each business property has a rateable value which is set by the valuation officers of the Valuation Office Agency (VOA), an agency of HM Revenue & Customs.  The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date.

The rateable value of your property will be shown on the front of your bill. You can also check your rateable value online.

Appealing against your rateable value

You can appeal against the valuation, but only if your rateable value is incorrect. This would be due to a material change in the property's circumstances:

  • a change in its physical state of use
  • a physical change in the locality
  • a change in the use of a neighbouring property

To make an appeal, please contact the Valuation Office Advice Line on 03000 501 501.

Legally, rates are payable even if an appeal is underway. Any rates overpaid will be refunded and credited, with interest where appropriate.

Rating advisers

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 (RICS) and the Institute of Revenues Rating and Valuation (IRRV) 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.

At revalutation, the Valuation Office Agency (VOA) adjusts the rateable value of business properties to reflect changes in the property market.

It usually happens every 5 years. The most recent revaluation came into effect in England and Wales on 1 April 2017, based on rateable values from 1 April 2015.

Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount by which a bill may rise following a revaluation. To help pay for the limits on increases in bills after revaluation, there also have to be limits on reductions in bills.​

Under the transitional scheme, limits (value of x) ​continue to apply to yearly increases and decreases until the full amount is due (rateable value times multiplier). The inflation element for 2020/21 is 1.02 (Value of Q).

The table below shows transitional arrangements following the 2017 revaluation. Upwards caps show the maximum percentage by which your bill can increase. Downwards caps show the maximum percentage by which your bill can decrease.

 

Small property - rateable value £1 to £20,000

Medium property - rateable value £20,001 to £100,000

Large property - rateable value £101,000 and above

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 1 April 2017, transitional arrangements will not normally apply. Changes to your bill as a result of other reasons (such as changes to your Small Business Rate Relief) are not covered by the transitional arrangements.

Transitional arrangements are applied automatically and are shown on the front of your bill.​

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