Business rates (national non domestic rates) frequently asked questions
- What are business rates?
- Where does my money go?
- How are my rates calculated?
- What is transitional adjustment?
- What is the Business Improvement District Levy (BID)
- Do I have to pay for my commercial refuse to be removed?
- I am not liable for the business rates?
- How do I check my rateable value?
- I think my rateable value is too high?
- I have taken over a property but I do not rent the whole of it?
- When will I get my annual rate account?
- How do I pay my rates?
- When are my rates due?
- Why have you sent me a reminder?
- I cannot afford to pay the amount needed to bring my instalments up to date, what should I do?
- Why have you sent me a final notice?
- How can I be sure my instalments are paid on time in future?
- Why have you sent me a summons for the whole year when I have until March to pay?
- Why have you charged me costs when I cannot even pay my current debt?
- What will happen if I do not pay the amount on the summons?
- What powers does a liability order give the council?
- What if I still do not pay?
- I cannot pay this in full, but I can pay something every week or month, can I do this?
- Where can I get debt advice?
What are business rates?
Business rates are a tax on commercial properties levied by Central Government and collected by the Local Authority. The rateable value of all commercial properties are shown in the rating list. The list is maintained and updated by the Valuation Office Agency.
Where does my money go?
Each council collects the money on behalf of the government. From this pool, the government redistributes the money to every Local Authority in the country. The money is added to the council tax to provide services for the residents of that Local Authorities area.
How are my rates calculated?
The rateable value multiplied by the rate poundage (which is set by the Government each year) gives the annual gross rates. But the final amount payable could be higher or lower because of transitional adjustment. For further information see our links section.
What is transitional adjustment?
On 1 April 2000 a revaluation of the rateable values of commercial property by the Valuation Office Agency came into force. As a result, the gross annual rates changed substantially for many ratepayers. But the increase or decrease is phased in and ratepayers do not get the full increase or decrease straight away.
Where the rateable value has decreased substantially, you will pay more than the gross annual rates and this amount is shown on your bill as a transitional adjustment and will be an additional amount.
Where the rateable value has increased, the transitional adjustment will show as a reduction. This figures will change each year in accordance with the Governments phasing provisions. Further information see our links section. If you require more information, please telephone the City Council on 01752 304966 or 01752 304987and ask for a booklet.
What is the Business Improvement District Levy (BID)?
Please see our BID page for more information.
Do I have to pay for my commercial refuse to be removed?
Yes, removal of my commercial refuse is not included in your business rates. You will have to pay a contractor for this separately.
I am not liable for the business rates
Please telephone the Council immediately on 01752 304966 or 01752 304987.
How do I check my rateable value?
If you want to check your rateable value you can do this on line by visiting the Valuation Office Agency website.
I think my rateable value is too high
Please telephone the Valuation Office Agency on 01752 614100 and ask for an appeal form. Alternatively You can make an appeal on the Valuation Office Agency website.
I have taken over a property but I do not rent the whole of it
Telephone the Council immediately on 01752 304966 or 01752 304987 as we may need to arrange for the property to be divided for rating purposes.
When will I get my annual rate account?
Rate accounts are normally sent in the middle of March each year. If you have not received yours by the end of March, please telephone the Council immediately on 01752 304966 or 01752 304987. If there is a change of your rateable value, we will send you a new bill as soon as we can. Pay the old amount until you get your new bill.
How do I pay my rates?
See the paying business rates page.
When are my rates due?
If you pay by monthly instalments, payment is expected by the 1st of each month. If you pay half yearly, payment is due on 1 April and 1 October.
Why have you sent me a reminder?
Our records show you haven't paid the instalments as shown on your bill.
I cannot afford to pay the amount needed to bring my instalments up to date - what should I do?
Please contact us straight away on 01752 304966 or 01752 304987; we may be able to help you.
Why have you sent me a final notice?
Because:
- the amount may be outstanding for a previous year
- the final account, for a property you no longer occupy, is still not paid
- you have already had at least one reminder notice and you have fallen behind again, this means you have lost the right to pay by instalments and the full amount for the year is now due
How can I be sure that my instalments are paid on time in future?
- Pay by Direct Debit!
Direct Debit form [74.5KB] - Or contact us and will send you a form
Join the thousands of Plymouth City Council ratepayers who already pay this way.
Why have you sent me a summons for the whole year when I've got until March to pay?
At the start of the year, you have the right to pay by instalments (usually April-January). If you do not pay every month, you will lose the right to pay by instalments. The full amount for the year then becomes due.
Why have you charged me costs when I can't even pay my original debt?
Costs cover the extra expenses the Council has incurred, such as correspondence, postage and costs payable to the Magistrates' Court.
What will happen if I don't pay the amount on the summons?
The Council will apply to the Magistrates' Court for a liability order and further costs will be added to your debt.
What powers does a liability order give to the Council?
The Council can obtain payment by:
- instructing bailiffs
- starting bankruptcy or liquidation proceedings
What if I still don't pay?
If you are an individual, in a partnership or an unlimited company, you can go to prison for not paying.
I can't pay in full, but I can pay something every week or month. Can I do this?
Yes. If ever you find you cannot pay your rates, contact us immediately. We may be able to help. If the debt has been passed to the Councils bailiffs, you will need to contact the bailiff directly.
Debt advice
If you are being affected by the economic downturn Business Link is providing a wide range of information and advice to businesses that are affected by the current crisis or for those looking to recession proof their businesses. Visit their website or contact them on 0845 600 9966 or by email at enquiries@blpeninsula.co.uk.
If you want independent debt advice, contact the Citizens Advice Bureau.
There are offices at:
- Cobourg House, 32 Mayflower Street, Plymouth PL1 1QX Telephone 0870 1264011
- 18 Belle Vue Road, Saltash PL12 6ES Telephone 01752 843832
More information about business rates
We recommend you read the information available on the Department of Communities and Local Government website. This will help answer any other questions you may have.