Business rates

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National Non-Domestic Rates (NNDR), also known as Uniform Business Rate, is the government's tax on business properties. Local authorities collect Business Rates on behalf of the government, and the government then redistributes the total amount collectable nationally according to population.

For 2016/17 there are two multipliers, one for certain businesses that qualify for Small Business Rate Relief, that is 48.4 pence, and one for businesses that do not qualify for Small Business Rate Relief that is 49.7 pence. Every non domestic property has a rateable value which is set by the Valuation Office Agency, which is part of the Inland Revenue.

For more information on this please go on to Valuation Office Agency or phone 03000 501501. To contact Tewkesbury Borough Council please email businessrates@tewkesbury.gov.uk 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 2005 were based on 1 April 2003 market rentals.

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 before the end of April or in two half-yearly payments, half by the end of April and the other half by the end of September.

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 rate

There are several options for paying, choose the most convenient way for you.
 

1) By Direct debit

Direct debit is the easiest method of making payment. When you pay by direct debit you are automatically covered by the direct debit guarantee.

If you wish to pay your business rates by direct debit please print and complete the form below. Alternatively, please telephone 01684 272034.

2) By phone

You can use either your debit or credit card to make a payment over the phone. Please have your account number reference ready and phone 0845 8350135. For more information, please phone 01684 272034.
 

3) Online form

You can pay your business rates online using your debit or credit card. Minimum payment is £1.

4) By standing order

You will need to contact your own bank to set up the payments as shown on your Business rate bill. You must make sure that you give them your business rate account reference number and bank account details which are: Barclays, PO Box 288, Britannia Warehouse, The Docks, Gloucester, GL1 2YJ. Sort Code: 20-20-15 Account No: 40875473.
 

5) By post

By cheque, postal order or money orders. Do not post cash. Send your payments to: Tewkesbury Borough Council, Public Services Centre, Gloucester Road, Tewkesbury, GL20 5TT.

A receipt will not be issued unless specifically requested. If you obtain a receipt, please keep it safely. A hand written receipt on a payment slip is not a valid receipt.
 

6) In person at a bank but please read the details below

At any branch of Barclays Bank, customers can pay using cash without a pre-printed payment slip by taking along your Business rate bill (because this shows the council's bank details and Business rate account reference). You cannot pay cash at any other bank without a pre-printed slip (which we don't provide).

Your own bank can request an electronic transfer from your account to ours without a pre-printed slip. But again you will need our bank details your business rate account reference. Our bank details are: Barclays, PO Box 288, Britannia Warehouse, The Docks, Gloucester, GL1 2YJ. Sort Code: 20-20-15 Account No: 40875473.
 

7) Any Post Office

If you are paying at the Post Office please quote our Transcash account no 1250116 and your business rates reference number. You may face a charge from the Post Office for using Transcash.
 

8) Yearly or half yearly

To pay either yearly or half yearly, payment needs to be made by 1st April, and the second half by 1st September.


Small Business Rates Relief

Ratepayers who are not entitled to another mandatory relief and who occupy a single property with a rateable value of up to £12,000 are eligible for Small Business rate Relief.

Ratepayers will also qualify for small business rate relief if they occupy one property with a rateable value up to £12,000 and additional properties that each have a rateable value below £2,600; and the aggregate rateable value of all the properties is below £18,000. Relief is only on the main property and not the additional properties.

With effect from 1 October 2010 the maximum level of relief increased to 100% for properties with rateable values below £6,000 and tapered relief from 100% to 0% for properties with rateable values between £6,001 and £11,999.  The new level of relief will be available until 31 March 2017.

The Government has introduced additional support to small businesses.  For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months.

The small business non-domestic multiplier for 2016/17 is 48.4 pence per pound of rateable value.

Please note that with effect from 1 April 2012 all occupied rate liabilities with a rateable value below £18,000 will automatically be calculated using the lower multiplier and that a signed declaration form is not required for this reduction only.
 

Backdating

  • Applications can be backdated to the 1 April 2010 if applicable.
     

Reasons you may not be entitled

  • If you are in receipt of mandatory charitable rate relief you will not be entitled to small business rate relief.
  • If you are in receipt of either exemption or relief from empty property rates you will not be entitled to small business rate relief.
     

Changes to your circumstances

  • Should you be awarded small business rate relief but your circumstances change so that you no longer fulfil the conditions you must tell us immediately.
  • If there is a change in rateable value of any property you occupy either inside or outside of the Bristol billing authority after submitting the application you must tell us within four weeks of the change occurring.
  • If you take occupation of another business premises in England after submitting the application you must tell us within four weeks of the change occurring.

Rate relief in rural settlements


Mandatory

The ratepayer of a general store or Post Office in a settlement appearing on our rural settlement list is entitled to rate relief, on occupied rate, if it is the only such store or post office in that settlement and its rateable value is £7000 or less.

Relief is given at 50% of the full rate bill, or the transitional bill where transitional arrangements apply. Mandatory relief of 50% of the rate charge is also available to the occupier of a public house or petrol filling station in a settlement appearing in our rural settlement list, providing it is the only such public house or petrol filling station in that rural settlement and its rateable value is £12,500 or less.
 

Discretionary

We can remit all or part of the remaining 50% if rural rate relief has already been granted. Please contact our Business Rates team for more information. We can also remit all or part of rate bills on other property in a settlement on the rural settlement list if the rateable value is £16,500 or less and we are satisfied that the property is used for a purpose that benefits the local community.

Rural settlement

The Council is required to review the rural settlement list on the 31st December each year but it can amend the list at any time to correct any errors or omissions. If you think the list is incorrect please tell us, giving your reasons why you think this is so.

Under the terms of the Local Government and Rating Act 1997 the Council is required to compile and maintain a 'rural settlement list' for the purpose of administering the Village Shop Rate Relief scheme. A 'rural settlement 'must:

  1. Be within a 'rural area' as defined under the Housing (Right to Acquire) (Designated Rural Areas in the South West) Order 1997.
  2. Have a population of not more than 3000 on the preceding 31st December.

The Rural Settlement List for Tewkesbury Borough Council from 31st December 2016 is shown below.

  • Alderton
  • Ashleworth
  • Badgeworth
  • Boddington
  • Buckland
  • Chaceley
  • Deerhurst
  • Down Hatherley
  • Dumbleton
  • Elmstone Hardwicke
  • Forthampton
  • Gotherington
  • Great Witcombe
  • Gretton
  • Hasfield
  • Hawling
  • Highnam
  • Leigh
  • Maisemore
  • Minsterworth
  • Norton
  • Oxenton
  • Prescott
  • Sandhurst
  • Shurdington
  • Snowshill
  • Stanton
  • Staverton
  • Stoke Orchard
  • Sudeley
  • Tirley
  • Toddington
  • Twigworth
  • Twyning
  • Uckington

Should you require further information please contact the Business Rates Section 01684 272034.


My property is empty. Am I entitled to any relief?

Generally yes for a limited period. Please see below for a detailed explanation.

From 1 April 2008, most property that has been empty for more than three months, or in the case of industrial property, for more than six months, will no longer receive relief from rates.

After the initial three or six month rate-free period expires, empty property will be liable for 100% of the basic occupied business rate, unless it:

  • Qualifies for the new zero rate provided by the rating Empty Properties Act 2007. From 1 April 2008, the rates liability of empty property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for the purposes of the club, will be reduced from 10% of the basic occupied rate to zero.
  • Qualifies for an exemption from rates under the NNDR (Unoccupied Property) Regulations. While the current permanent exemption for industrial property will be reduced to six months, the government proposes to preserve the majority of the other existing exemptions unchanged.
  • For 2009/10 only, no rates are payable on empty properties with a rateable value of less than £15000.

What is transitional relief/surcharge?

Every five years when all business and non-domestic properties are re-valued, some rateable values increase considerably and others may be reduced. This means that the changes are gradually phased in.

Transitional relief or surcharge may appear on your business rate bill in addition to the rateable value and the national non-domestic multiplier. These arrangements will phase in the effect of significant changes in liability which arise from the 2000 and 2005 revaluation of non-domestic properties.
 

Transitional relief

Where rateable values had increased, some ratepayers would find that their rate bill would rise considerably. To cushion this rise, the government introduced transitional arrangements so that ratepayer would not have to pay the whole increase at once, rather the bill would rise gradually each year. This is shown on your business rate bill as transitional relief.


Transitional surcharge

Where rateable values had decreased, other ratepayers would find that their bill would fall considerably. Where bills had actually gone down because of the re-valuation, they were not allowed to enjoy the full reduction immediately, their bills would be reduced gradually. This is shown on your business rate bill as transitional surcharge.

There are limits on the percentage by which bills may increase or decrease each year. Special rules deal with the changes in rateable value or the splitting or merging of properties. Please contact our Business Rates team for more information.


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 in enforcement agent action, insolvency or even committal to prison.


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