This is a statutory service that deals
with the administration, collection and enforcement of Business
Rates.
Whilst Business Rates are collected
by the District Council, the amounts payable are not set by us. We
purely act as a collection agency for central government.
What are Non-Domestic Rates?
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. Except in the City of London where special arrangements
apply, the rates are pooled by central government and redistributed
to local authorities according to the number of people living in
the area. The money, together with revenue from council tax payers,
revenue support grant provided by the Government and certain other
sums, is used to pay for the services provided by your local
authority and other local authorities in your area.
What is a Rateable Value?
Apart from properties that are exempt from
Business Rates, each non-domestic property has a rateable value
which is normally set by the valuation officers of the Valuation
Office Agency (VOA), an agency of the Inland Revenue. It draws up
and maintains a full list of all rateable values, available on
their website at
www.voa.gov.uk The rateable
value of your property is shown on the front of this bill. This
broadly represents the yearly rent the property could have been let
for on the open market on a particular date. For the revaluation
that came into effect on 1st April 2010, this date was set at 1st
April 2008.
The valuation officer may alter the value if the circumstances of
the property have changed. The ratepayer (and certain others who
have an interest in the property) can also appeal against the value
shown in the list if they believe it is wrong.
Further information about making appeals
can be found on the
VOA website or from the Wolverhampton
Valuation Office, Crown House, Birch Street, Wolverhampton, WV1
4DS.
Successful appeals against values shown in the rating list that
came into force on 1st April 2010 will normally be backdated
to that date, although there are exceptions to this. Further
information about these arrangements may be found on the
VOA website.
What is a National Non-Domestic Rating
Multiplier?
The local authority works out the Business
Rates bill by multiplying the rateable value of the property by the
appropriate multiplier. From 1st April 2005 there are two
multipliers; the standard non-domestic rating multiplier and the
small business non-domestic rating multiplier. The former is higher
to pay for small business rate relief.
The Government sets the multipliers for
each financial year for the whole of England. The Government
normally changes both multipliers every year in line with
inflation. By law, the multipliers cannot go up by more than the
rate of inflation apart from some minor adjustments to counteract
losses from appeals and, in relation to the standard multiplier, to
pay for small business rate relief. In the year of a revaluation it
is set at a level which will keep the total amount raised in rates
after the revaluation the same as before, plus inflation for that
year.
What are Transitional Arrangements?
Property values normally change a good
deal between each revaluation. Transitional arrangements help to
phase in the effects of these changes by limiting increases in
bills. To help pay for the limits on increases in bills, there also
have to be limits on reductions in bills. Under the transition
scheme, limits continue to apply to yearly increases and decreases
until the full amount is due (rateable value times the appropriate
multiplier).
The scheme applies only to the bill based on a property at the time
of the revaluation. If there are any changes to the property after
1st April 2010, transitional arrangements will not normally apply
to the part of a bill that relates to any increase in rateable
value due to those changes.
Further information about transitional arrangements and other
reliefs may be obtained using the contact details below.
Do I have to pay if my property is
empty?
The Government has reformed empty property
relief in order to provide a strong incentive to bring empty
property back into use. This will help to increase the supply of
premises to let, and so reduce business rents and improve the
competitiveness of the UK. It will also bring forward
brownfield sites for re-development and so reduce the need for new
development on environmentally valuable greenfield land. The
reforms to empty property relief have consequential impacts for the
business rate liability of partly occupied properties that have
been apportioned. South Staffordshire District Council is required
by central Government to implement these changes.
Do I have to pay if my property is
empty?
As of 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 the business rate.
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:
1. Qualifies for the new zero rate
provided by the Rating (Empty Properties) Act 2007.
From 1 April 2008 the business rate 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 unlikely to be next used for the purposes of the
club, will be reduced from 10% of the basic occupied rate to
zero.
2. Qualifies for an exemption
from business rates under the National Non-Domestic Rate
(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.
However, the Government is consulting on possible reforms to the
exemption for empty property that is listed or subject to a
building preservation notice; and on the possibility of extending
the exemption from business rates for empty property held by
companies in liquidation to that held by companies in
administration.
Can I get my property taken out of the
rating list altogether?
If your property is not capable of
beneficial occupation - for instance, if it is in poor condition
and cannot be economically repaired – the Valuation Office Agency
may judge that it should be taken out of the rating list
altogether. However, please be aware that if the state of your
property is damaged for the purposes of avoiding the business rate,
under new anti-avoidance legislation to be introduced by the
Government the Valuation Office Agency will be required to
disregard the change in the property's state when assessing its
rateable value. So for instance, if the roof is removed from an
empty property for the purposes of avoiding the business rate, it
may be valued as if the roof had not been removed.
The Government is currently consulting on the detailed operation of
these new anti-avoidance measures.
How will my Business Rates liability be
affected if my property is only partly occupied?
If a property is only partly occupied, the
Council has the discretion to request that the Valuation Office
Agency apportioned the property's rateable value between its
occupied and unoccupied parts.
At present, broadly speaking, the empty property rate applies to
the empty part of an apportioned building and the occupied part.
From 1 April 2008, as a consequence of the reforms to empty
property relief, the empty part will receive a complete exemption
from business rates for the first three months it is empty
(or, if it is an industrial property, for the first six
months). After the initial rate-free period expires, in most cases
the apportionment will cease to have effect and the occupied
business rate will apply to the whole property. This will ensure
that occupiers can benefit from any occupied business rate relief
to which they are eligible - such as small business rate relief -
on the whole of the property, not just the occupied part. However,
if the property would qualify for the new zero business rate or for
an exemption from business rates when empty, the apportionment will
continue to have effect and the owner will not be liable for
business rates on the empty part.
Can I appeal against the changes in my
Business Rates liability?
The changes in business rate liability
arising from the reforms to empty property relief are not in
themselves grounds for appeal. However, if you disagree with the
rateable value that appears in the current rating list entry for
your property, under the existing arrangements you may challenge it
by making a 'proposal' against it to the Valuation Office Agency.
Your rights of appeal are not affected by the reforms to empty
property relief and you can contact this authority or the Valuation
Office Agency for further information about the arrangements for
making proposals.
Rating Advisors
Ratepayers do not have to be represented
in discussions about their rateable value or their rates bill.
Appeals against rateable values can be made free of charge.
However, ratepayers who do wish to be represented should be aware
that members of the Royal Institution of Chartered Surveyors (RICS
– see below) and the Institute of Revenues Rating and
Valuation (IRRV - see below) are qualified and are regulated by
rules of professional conduct designed to protect the public from
misconduct. Before you employ a rating adviser, you should check
that they have the necessary knowledge and expertise, as well as
appropriate indemnity insurance. Take great care and, if necessary,
seek further advice before entering into any contract.
If you feel you have received a good service we would be
pleased to hear from you. However, if you are not happy with
the service you have been provided, please contact Tracey
Richards on telephone (01902) 696622 or e-mail
mailto:t.richards@asstaffs.gov.uk
to discuss any issues you may have. After
contacting us if you still feel that your enquiry has not been
dealt with appropriately and wish to make a formal complaint,
please click on this link
Complaints about the Council.
Contacts
| Business Rates
Enquiries |
Revenues &
Benefits |
| Telephone: (01902) 696664 |
South Staffordshire Council |
| Fax: (01902) 696630 |
P.O. Box 1644 |
| Email: taxation@sstaffs.gov.uk |
Wolverhampton |
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