On-line Payments for National Non-Domestic Rates.
Register for electronic billing
The non-domestic rates collected by Local Authorities are paid into a Central Government pool and redistributed to all charging authorities based on a prescribed formula. This redistributed income, together with income from council tax payers and revenues support grant from the Government, is used to pay for the services provided by the Local Authority.
The rateable value of non-domestic property is fixed in most cases by an independent valuation officer of the Valuation Office Agency. All non-domestic property is revalued every five years. From 1 April 2005, the rateable value of a property represents its annual open market rental value as at 1 April 2003. The value of all property in respect of which rates are payable to Dover District Council are shown in the local rating list, a copy of which may be inspected at:
|
The Valuation Office Agency Tel: 01303 852900 Website: www.voa.gov.uk |
Non Domestic Rates Section Tel: 01304 872195 |
Alternatively, search the rating list on the Valuation Office website
The Valuation Officer may alter the value if he believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) may also in certain circumstances propose a change in value. If in any case the ratepayer and the Valuation Officer do not agree, the matter will be referred as an appeal to a valuation tribunal.
A proposal for a change in value can be backdated to no earlier than the start of the year in which it is made.
Information about the circumstances in which a change in rateable value may be proposed or how such a proposal may be made is available from the Valuation Officer at the address shown above. Further information about the new appeal arrangements may be obtained from the District Council or from the Office of the Deputy Prime Minister (ODPM):
http://www.local.odpm.gov.uk/finance/busrats/guide/index.htm
The national non-domestic rating multiplier is the
rate in the pound by which the rateable value is multiplied to produce
the annual rate bill for a property. It is set annually by the Government
and except in a revaluation year, cannot, by law, rise by more than
the amount of the increase in the retail price index.
Transitional arrangements phase in the effect of significant
changes in liability which arise from the 2005 revaluation of non-domestic
property. Where appropriate, these changes will operate until March
2010 (when all non-domestic property will be revalued again). There
are limits on the percentages by which bills may increase or decrease
each year. Special rules deal with changes in rateable values and the
merger or splitting of existing properties. Further information may
be obtained from the Non-Domestic Rates Section or on the ODPM website
http://www.local.odpm.gov.uk
which contains worked examples.
Empty commercial properties are liable for the full business rates after an initial rate-free period of three months, or six months for factories and warehouses (retail warehouses are only exempt for three months). Charities and Community Amateur Sports Clubs are granted complete exemption from business rates on their empty properties.
Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Sports clubs registered with the Inland Revenue as a Community Amateur Sports Club (CASC) are also entitled to relief from rates on any non-domestic property that is wholly or mainly used for the purpose of that club, or that club and other such registered clubs. In both cases relief is given at 80% of the bill. Further information about CASC's is available from the Inland Revenue's dedicated web page at: www.cascinfo.co.uk
Billing authorities have discretion to remit all or part of the remaining 20% of the charge. Relief can also be given in respect of property occupied by certain bodies not established or conducted for profit.
The occupier of a post office or general store in a designated village is entitled to mandatory relief of 50% if it is the only such post office or general store in that village and its rateable value is £6,000 or less.
From 5 April 2001 sole public houses with a rateable value of £9,000 or less and petrol filling stations with a rateable value of £9,000 or less, in designated villages qualify for mandatory 50% relief.
From 15 August 2001 food shops with a rateable value of £6,000 or less, in designated villages qualify for 50% mandatory relief. (This excludes catering establishments, take-away hot food shops and confectionery sales).
Also from this date newly established businesses in premises with a rateable value of £6,000 or less that were formerly in agricultural use for a period of 183 days or more in the year before 15 August 2001 qualify for 50% mandatory relief. This relief scheme is to run for a period of five years from 15 August 2001, but can be extended if necessary, if the Government so decides. Further information and an application form , or request a form by telephoning or writing to the Non-Domestic Rates Section. More on mandatory relief for former agricultural premises.
In all the above schemes the local authority has discretion to remit all or part of the remaining 50%.
Authorities also have discretion to remit all or part
of the rate bill on other property within a designated village where
its rateable value is £12,000 or less and the authority is satisfied
that the property is used for a purpose which benefits the local community.
More on relief for rural properties
Introduced under the Local Government Act 2003, qualifying occupiers can get a reduction in charge from 1 April 2005
Eligible non-domestic properties with a rateable value of less than £5,000 will get 50% rate relief.
This will decrease on a sliding scale of 1% for every £100 of rateable value between £5,001 and £9,999. Bills will be calculated using the small business non-domestic rating multiplier.
Eligible properties with a rateable value from £10,000 to £14,999 fall within a 'buffer zone' and will also have their bills calculated using the small business non-domestic rating multiplier.
Why
not switch to direct debit to pay your non-domestic rates? No cheques,
paperwork or postage and no queuing. Click on the direct debit logo
to complete an application form. More information is available from
the website www.directdebit.co.uk.
The application form can be printed, completed and posted to:
Non Domestic Rates Section
Revenues and Benefits Division
Dover District Council
White Cliffs Business Park
Dover
Kent CT16 3PJ
If you require further information please contact the Non-Domestic Rates Section:
Telephone: 01304 872195
Fax: 01304 872104
Address: Non-Domestic Rates Section, Revenues and Benefits
Division, Dover District Council, White Cliffs Business Park, Dover, Kent CT16
3PJ
E-mail: nndr@dover.gov.uk
