Business rates

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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 2018/19 there are two multipliers, one for certain businesses that qualify for Small Business Rate Relief, that is 48.0 pence, and one for businesses that do not qualify for Small Business Rate Relief that is 49.3 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 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 2017 were based on 1 April 2015 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 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

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

1) By Direct debit

Direct debit is the easiest way to pay. When you pay by direct debit you are automatically covered by the direct debit guarantee.  Please contact us on 01684 272034 to set up a direct debit.

 Payment dates are the 5th and the 20th of the month.

2) By phone

Using a debit or credit card please call 03300 883709. Please have your account number ready.
 

3) Online form

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

4) Internet bank or standing order

Please ask your bank or building society to use account number 40875473 and sort code 20-20-23. Please quote only your business rates account number in the payment narrative.
 

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

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: 20-20-23 Account No: 40875473.


Small business rates relief

Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to other mandatory relief or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier. 

In addition, generally,  if the sole or main property is shown on the rating list with a rateable value which does not exceed £15,000 the ratepayer will receive a percentage reduction in their rates bill for this property up to a maximum of 100%.  For a property with a rateable value of not more than £12,000, the ratepayer will receive a 100% reduction in their rates bill. 

Generally, this percentage reduction (relief) is only available to ratepayers who occupy either:

(a) one property, or

(b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed £2,899.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed £19,999 on each day for which relief is being sought.  If the rateable value, or aggregate rateable value,  increases above those relief levels, relief will cease from the day of the increase. 

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.

If you meet the eligibility criteria and have not received the relief please email us on businessrates@tewkesbury.gov.uk to request the relief.

Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive the relief  in each new valuation period.

Changes to your circumstances

Certain changes in circumstances will need to be notified to Tewkesbury Borough Council by a ratepayer who is in receipt of relief (other changes will be picked up by us directly).  The changes which should be notified are:

(a) the ratepayer taking up occupation of an additional property, and

(b) an increase in the rateable value of a property occupied by the ratepayer in an area other than Tewkesbury Borough.


Rate relief in rural settlements

 

Certain types of property in a rural settlement with a population below 3,000 may be entitled to relief. The property must be the only general store, the only post office or a food shop and have a rateable value of less than £8,500, or the only public house or the only petrol station and have a rateable value of less than £12,500.  The property has to be occupied.  An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local authority also has the discretion to give further relief on the remaining bill.  The 2016 Autumn Statement confirmed the doubling of rural rate relief from 50% to 100% from 1st April 2017.

We have used our local discount powers to grant 100% rural rate relief to eligible ratepayers from 1st April 2018.

Discretionary rural rate relief

We can 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 we 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 the case

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 Rural 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 3,000 on the preceding 31st December.

The Rural Settlement List for Tewkesbury Borough Council from 31st December 2017 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?

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 is transitional relief/surcharge?

All rateable values are reassessed at a general revaluation.  The most recent valuation took effect from 1 April 2017. Revaluations make sure each ratepayer pays their fair contribution and no more, by ensuring that the share of the national rates bill paid by any one ratepayer reflects changes over time in the value of their property relative to others.  Revaluation does not raise extra money for Government.

Whilst the 2017 revaluation did not increase the amount of rates collected nationally, within this overall picture, the majority of ratepayers received a reduction or no change in their bill whereas some ratepayers saw increases.

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 enforcement agent action, insolvency proceedings or committal to prison.


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