Page last updated at 11:34 GMT, Tuesday, February 26 2013
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 1 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,
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.
The Valuation Office is an Executive Agency of the Inland
Revenue. It carries out valuations for non-domestic
(business) rating purposes, and banding for council tax on behalf
of the Office of the Deputy Prime Minister.
The Council calculates the bill by multiplying the rateable value
by the 'poundage' better known as the 'uniform business
rate'. This amount is fixed each year by the
Government. A scheme for 'phasing in' reductions and
increases of business rates is in place. This scheme is
complex and details may be obtained on request. The rates
bill is payable by monthly instalments which are due by the 6th of
The Valuation Office Agency (VOA), in partnership with the
Office of the Deputy Prime Minister (ODPM), has developed a new
This site is designed to bring together all the information on
business rates that ratepayers might want, in one place, in an
easily accessible format and in jargon-free, everyday language.
Balances and Payments
Where and How to Pay
If the payment method is direct debit, the payment dates that
are available are the 7th or 21st of each month. Late payment
may affect interest payable on overpayments following reductions in
rateable values. A 2% charge is payable for payments
made by credit card.
Rating Multipliers for 2013/2014
Standard Multiplier = £0.462
Small Business Rate Multiplier = £0.471
property is empty, no rates are payable for three months. This is
applicable from when the property first became unoccupied. After
the three month period, 100% of the charge becomes payable.
Properties that are classed as industrial are entitled to six
months exemption while empty. Properties with a Rateable
Value of under £2600 are also exempt while empty. Other types
of properties are also exempt from empty rate charge. A full list
is available on request. Properties must be occupied for a period
of 6 weeks before the exemption is applicable again.
The Government have made an announcement in the Autumn
statement that from October 2013, empty new builds will be exempt
from empty property rates for up to 18 months up to the state aid
limits which will be in place between 01 October 2013 and 30
September 2016. The relief continues beyond the 31 October
2016 for those that become eligible before that
Registered charities are entitled to an 80% reduction. The
Council also has the discretion to reduce the bill further
depending on the policies of individual Councils for granting
If you would like further information regarding charitable rate
relief or would like an application form please contact us at
the address below.
Community Sports Clubs
Community sports clubs
may also qualify for charitable rate relief provided membership is
open to all sections of the Community (membership fees may be
charged). The organisation must promote community
participation in healthy recreation or the advancement of the
physical education of young people not undergoing formal
Small Business Rate Relief
This relief was introduced by the Government in 2005 to ease the
rates burden for small businesses. Applications can be obtained
from the Local Authority and the business must occupy either:
(a) one property or,
(b) one main property and other additional properties providing
those additional properties each have a rateable value of less than
The Rateable Value of the property mentioned in (a), or the
aggregate Rateable Value of all properties mentioned in (b), must
be under £18,000 on 1 April each year.
Ratepayers who meet the above conditions will have their rates
for single (a) or main property (b) calculated using the small
business non-domestic rating multiplier. In addition,
businesses with a Rateable Value of £6000 - £12,000 or less will
receive a percentage reduction of up to 99%. Properties with
a Rateable Value of £5999 or less, will receive a reduction of
Provided the ratepayer’s circumstances remain unchanged, the
relief will remain in place up to 31 March 2015.
If you have any queries or wish to apply for Small
Business Rate Relief please contact the Business Rates department
on 02380 688076 for an application form.
Enquiries regarding non-domestic rates can be directed
The Rating Officer, Eastleigh Borough Council Civic Offices,
Leigh Road, Eastleigh, SO50 9YN
Telephone: 023 8068 8076 Email email@example.com
Appeals regarding the rateable value should be made
The Valuation Officer Overline House, Blechynden Terrace,
Telephone: 03000 501501
The National Non-Domestic Rating system was introduced in
1990. Revaluations are subject to review every 5 years and
the non-domestic properties have been revalued with effect from 1
April 1995, 1 April 2000, 1 April 2005 and 1 April 2010.
The next review will be in 2015.
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The income from non-domestic rates is collected by the Council on
the Government's behalf and paid into a national pool. The
monies are then redistributed between authorities by the Government
and is based on authorities' adult population. Areas which
have few businesses or where property values are generally low are
therefore not disadvantaged.