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It is usually the occupier of a business premises (usually the owner, occupier or leaseholder) who pays the Business Rates, and if a property is empty then a reduced rate will still be due.
If you become the owner/leaseholder of a business premises you must notify us immediately so your Business Rates can be assessed and a demand notice issued.
If you cease to become the owner/leaseholder of a business premises, you must notify us so your liability for Business Rates can be ended and a final demand notice or refund can be issued. You should also make us aware if your property becomes occupied, or vice versa.
Shops, offices, factories and warehouses are all examples of non-domestic properties, along with any other property not classed as domestic.
Some properties can be both non-domestic and domestic, such as a public house or a shop with a flat above it. In this case, both Council Tax and Business Rates will be charged.
If you work from home, you may be charged Business Rates for the part of the property used for your work. Council Tax will then be charged on the rest of the property.
If your holiday home is available for hire for over 140 days a year you will have to pay Business Rates on it. Similarly, if your holiday home is available for less than 140 days a year you will instead be required to pay Council Tax.
If you offer bed and breakfast accommodation in your home to six people or less you will not be liable for Business Rates, as long as you are living in the property. You will, however, be liable for Council Tax on the whole property.
If you can provide bed and breakfast for more than six people at a time you will be liable for Business Rates on that part of your property, as well as being liable for Council Tax for the part used as your home.
There are a few types of property that do not have to pay business rates because they are exempt. These include:
Every non-domestic property (apart from those that are exempt) has a rateable value. This rateable value is set by the Valuation Office Agency (VOA), (External site) and broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the current rateable values, this date was set as 1 April 2003.
To calculate your bill, we multiply your rateable value by a multiplier or ‘poundage’, which is set by the Government each year for the whole of England.
The multiplier for 2009/10 has been set at 48.5p. So if your rateable value was £10,000, your bill for the year would be £4,850.
This may be the amount you have to pay, but it may be adjusted by the application of the transitional scheme or any other reliefs you may be entitled to. (See our Reliefs pages for more details).
If you think your property may have been incorrectly valued then visit our Appeals pages for information on how to make a proposal to alter your rateable value.
If you think your bill is wrong for any reason, or you feel that you cannot pay the bill in full, you should contact us right away as we may be able to offer an alternative payment arrangement by changing the instalment amounts.
In no circumstances should you ignore your bill. If you do not agree with your bill and do not discuss an alternative arrangement with us then recovery action may be taken against you, which could incur extra costs.
If you have another account with an outstanding balance, either relating to a different year's liability or a different property within the borough, the overpayment will be transferred to offset this outstanding balance.
If you have no other outstanding balances, an overpayment of Business Rates will be refunded. Refunds will be made either by cheque or BACS.
For all other enquiries, please contact our Local Taxation Section at the Civic Centre on (0115) 901 3946 or email businessrates@gedling.gov.uk
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