Non-Domestic Rates general explanatory notes

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.

This provides a direct financial incentive for authorities to work with local businesses to create a favourable local environment for growth since authorities will benefit from growth in business rates revenues.

The money, together with revenue from council tax payers and certain other sums, is used to pay for the services provided by local authorities in your area.

Further information about the business rates system, including transitional and other reliefs, may be obtained at www.gov.uk.

  1. Rateable Value
  2. National Non-Domestic Rating Multiplier
  3. Business Rates Instalments
  4. Revaluation 2017 and Transitional Arrangements
  5. Unoccupied Property Rating
  6. Partly Occupied Property Relief
  7. Small Business Rate Relief
  8. Charity and Community Amateur Sports Club Relief
  9. Relief for Local Newspapers
  10. Spring Budget 2017 Relief Scheme: Supporting Small Business
  11. Spring Budget 2017 Relief Scheme: Discretionary Scheme
  12. Retail Discount
  13. Local Discounts
  14. State Aid
  15. Hardship Relief
  16. Rating advisers
  17. Information Supplied with Demand Notices

Find out more

Further information about the business rates system, including transitional and other reliefs, may be obtained at GOV.UK.

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