National Non-Domestic Rates - NNDR
Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services. Under the business rates retention arrangements introduced from 1st April 2013, authorities keep a proportion of the business rates paid locally.
For 2019/20 there are two multipliers, one for certain businesses that qualify for Small Business Rate Relief, that is 49.1 pence, and one for businesses that do not qualify for Small Business Rate Relief that is 50.4 pence. Every non domestic property has a rateable value which is set by the Valuation Office Agency, which is part of Her Majesty's Revenues and Customs.
For more information on this please go on to Valuation Office Agency or phone 0300 050 1501. To contact Tewkesbury Borough Council please email firstname.lastname@example.org or telephone 01684 272034.
A rateable value is given by the Valuation Office Agency and broadly represents the annual rent the property could be expected to achieve on the open market on a certain date. The rateable values effective from 1 April 2017 were based on 1 April 2015 market rentals.
Freedom of information data sets
When and how can I pay my business rates?
You can pay in ten monthly instalments, April to January, or twelve monthly instalments, April to March
Alternatively, you can pay in one annual payment by 1 April 2018 or in two half-yearly payments, half by 1 April 2018 and the other half by 1 September 2018.
Please note: You must contact us if you wish to alter any part of your instalment plan. Failure to do so may result in unnecessary recovery action.
The number of monthly instalments is reduced as the year progresses. In some circumstances there may be one instalment, such as with a closing demand or a demand issued after 31 December in any financial year.
Note: Monthly instalments cannot be lower than £50 per instalment, where this would occur, your number of instalments is reduced until the instalments become greater than £50.
Paying your business rates
Your Business Rates should be paid as requested on your bill otherwise recovery action may be taken which could incur you additional costs.
We are able to give you monthly instalments over 12 months instead of 10 months. If you would like to set up a different instalment plan please contact us on 01684 272034.
If you are finding it difficult to pay your Business Rates please contact us on 01684 272034 so we can help you.
Direct Debit is the easiest way to pay. Please contact us on 01684 272034 to set up a direct debit.
You can pay your business rates online using your debit or credit card.
Using a credit or debit card please call 0330 088 3709.
Internet banking or standing order
Please ask your bank or building society to use Tewkesbury Borough Council’s bank account number 40875473 and sort code 20-20-23. Please quote only your business rates account number.
Sending a remittance advice?
Please send remittance advices to email@example.com.
My property is empty. Am I entitled to any relief?
Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs. In addition there are a number of exemptions from the unoccupied property rate.
If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of your bill.
What happens if I don't pay or can't pay my business rates?
If you are experiencing financial difficulties and cannot afford to pay your business rates, you should contact our Business Rates team immediately, so that we can help.
If you do not contact us and continue to default on your payments, action will be taken to recover any money outstanding. This will involve the issue of a Magistrates' Court summons, and could result in enforcement agent action, insolvency proceedings or committal to prison.
The government announced at Autumn Budget 2018 that it would provide a business rates retail discount scheme for occupied retail properties with a rateable value of less than £51,000 in each of the years 2019-20 and 2020-21.
The Council has awarded relief automatically to those ratepayers where the qualifying criteria are clearly satisfied, and where not, an application will be required. State aid rules apply as this is a discretionary power of the Council.
The award of any rate relief must comply with European Law on state aid. Businesses applying for, or in receipt of, relief must tell us if they have received any other state aid that exceeds in total €200,000 in a 3 year period, under the De Minimis Regulations EC 1407/2013. The total amount of state aid received includes any other discretionary business rate relief in respect of all properties for which the business is responsible.
For further information on state aid law visit www.gov.uk/state-aid.