Frequently Asked Questions
Popular Topics
National Non-Domestic Rates Explained - Budget
Queries
Q. What are Business Rates / National Non-Domestic
Rates?
A. Business Rates (or
Non-Domestic Rates) is a local business tax payable in respect of
all occupied and some unoccupied 'non domestic' properties. Rates
are paid to Cheshire East Council who acts as a billing authority
on behalf of the government.
Q. How is the money I pay spent?
A.
Business Rates are collected by all Councils and are paid into a
Central Government pool. This money is then redistributed to Local
Councils according to the population in each area.
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Liability - Registration / Vacation
Q. Who pays the Non Domestic Rates, the Owner
or the Occupier of a Property?
A. Under normal
circumstances the person occupying or entitled to occupy a property
is the person who is liable to pay the rates.
Q. My Lease/Tenancy Agreement includes Rates. Will you
send the bill to my landlord?
A. No. The Council
must, by law, bill and recover Business Rate from the occupier of
the premises. If you pass your bill to the landlord and he/ she
does not make payment, the Council has no alternative than to take
recovery action against you.
Q. How do I register for Business
Rates?
A. You can contact the Rates Office or
complete the
Business Rates Change of Circumstances Online
form.
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Rateable Value - Amounts To Pay
Q. What is the Rateable Value of my
property?
A. You can check the rateable value of any
property online at Valuation Office Website.
Q. How can I appeal against my Rateable
Value?
A. Contact your local Valuation Office at 72
Church Street, Liverpool L1 3AY. Telephone 03000 501501, Email
ratingnorthwest@voa.gsi.gov.uk or
on-line at Valuation Office Website.
Q. Can I have a reduction in my Rates due to
roadworks affecting my business?
A. The roadworks must be there for a minimum period of 4 months
and the problem would need to be severe. You should contact
the Valuation Office to appeal against your rateable value.
The consideration of a temporary
allowance for roadworks depends on judgement on the
severity and duration of the problem, and if this would result in a
reduction in Rental Value of the property and thus Rateable
Value. Reductions have been based on an assessment of the
situation, plans, details of contract, anticipated duration of
works considered with regard to precedent (what was agreed in
similar situation elsewhere).
The VOA can only reflect the temporary
reduction in the rental value of the property due to the roadworks
and this cannot compensate for all business
losses. The ratepayer must make an appeal against their
RV as soon as possible after the works have started or whilst the
roadworks are ongoing for a temporary reduction in their RV, an
appeal cannot be made retrospectively. Any notes, photographs or
evidence of fall in trading accounts may assist in the VO's
judgement.
Ratepayers should be aware that when the RV is
reinstated, if improvements have been made it could be higher
than the original assessment.
Any appeal against your Rateable Value must be
made direct to the Valuation Office Tel 03000 501501 or via their
website. Appeals will take some
time to process and therefore you should continue to make payments
as directed on your Non Domestic Rate Demand.
Q. What do I do if my property is physically
altered?
A. The Valuation Officer may alter the
rateable value of your property if they believe that the
circumstances of the property have changed. You can contact the
Valuation Officer direct or contact us to arrange for an inspection
of the property. In the meantime, you should continue to pay your
Business Rates based on the existing value. If the Valuation
Officer determines that a change in rateable value is necessary, a
new rateable value will be calculated and we will be informed of
the amendment and will issue a revised bill.
Q. How much Rates do I pay?
A. Rates
payable are calculated by multiplying the Rateable Value (set by
the Valuation Office) of your property by the National Non-Domestic Rating
Multiplier (set by the Government). However your bill may
be subject to a Transitional Adjustment. You can contact the
Rates Office for details of rates payable.
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Rate Relief
Q. My property is empty do I still have to pay
Rates?
A. The rules regarding empty property rate
changed on the 1st April 2008. From that date for the first 3
months that a property is empty there are no Business Rates due.
This is extended to six months in the case of certain industrial
properties. After this period, rates are payable in full. However,
there are a number of exemptions from the empty property rate.
Contact the Rates Office for information about your property.
Q. I am only using part of my property. Is there any
Relief available?
A. Section 44a of the Local
Government Finance Act gives councils discretion to award relief if
part of a property, that is included in the rating assessment, is
temporarily not being used. Applications must be made in writing to
the Rates Office.
Q. Is any help available to Small
Businesses?
A. Yes see information on Small Business Rate Relief.
Q. My business is suffering Financial Hardship. What can
I do?
A. Have a look at the Rate Relief section and see if your business
falls into any of the categories to which we can award rate
relief.
Cheshire East Council has discretion to award Hardship Relief
where a ratepayer is suffering from financial hardship. The
authority must have regard for the interest of Council Tax payers
when considering applications. Applications must be made in writing
to the Rates Office.
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Reminders / Final Notices
Q. Why have you sent me a Reminder?
A. Non
Domestic Rates is payable by monthly instalments (normally 10 for a
full year). You have received a Reminder because according to the
Council's records you have not made the monthly payment in
accordance with the instalments as indicated on your latest Non
Domestic Rates demand.
The outstanding payment on your Reminder can be brought up to
date and you may then continue to pay monthly instalments. You
should however be aware that we only have to send you one Reminder
during the year for an overdue instalment. If you miss another
instalment you will lose the right to pay monthly and the total
balance for the year becomes due immediately.
To pay the amount due now you can make a payment
on-line on the Business
Rates Online Payment web page or by using the Council’s
Automated Telephone Payments line, which is 0300 123
5039, using your debit or credit card. Both of which are
available 24 hours a day, 7 days a week.
Q. I have received a Reminder but my Rates Instalment
has already been paid?
A. If you have paid the full amount shown on
the Reminder Notice and your payment has crossed with the Reminder
and now been credited to your account, no further action will be
taken. If you aren’t already signed-up, you can register to access
your outstanding
Business Rates Balance and Payment History Online and can
check to see if the payment has been received.
Q. Why have I been sent a Final
Notice?
A. You will have already had at least one
Reminder Notice and have fallen behind again. This means that
the full amount outstanding for the year is due; or the amount
outstanding is in respect of a previous year.
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Summons
Q. Why have I received a Summons for the whole year,
when I have until March to pay?
A. You do not have
until March to pay your Non Domestic Rates bill. By law, Non
Domestic Rates is payable by monthly instalments, normally April to
January. Because you have not paid your instalments on time and you
have not complied with the request on the Reminder and/or Final
Notice you have been sent you have lost the right to pay this years
Non Domestic Rates monthly. The full balance of Non Domestic Rates
and costs as shown on the Summons is therefore due and payable
before the hearing date as detailed.
To pay the amount due now you can make a payment
on-line on the Business
Rates Online Payment web page or by using the Council’s
Automated Telephone Payments line, which is 0300 123
5039, using your debit or credit card. Both of which are
available 24 hours a day, 7 days a week.
Q. Why have I incurred Costs to my
Account?
A. The Council have incurred additional
expense in preparing and issuing a Summons for non-payment. The
costs charged cover those expenses and also the expense of
laying the complaint and the cost of the hearing. Both the Reminder
and the Final Notice detailed that costs could be incurred to your
account if the required payments were not made.
Q. Will I still have to pay additional Costs if I make
an arrangement to pay before the hearing?
A. Yes. We will apply for a Liability Order
and costs will be added to your liability. However, we will take no
further recovery action provided you make payment as we have
agreed.
Q. What if I don't pay the full amount of the
Summons?
A. If you do not pay the amount due
including the costs, or contact the Council, then the case will be
dealt with in your absence and the Court will issue a Liability
Order which will incur further costs. This order allows the Council
to collect the outstanding Non Domestic Rates by various methods,
which can include the use of bailiffs or insolvency proceedings
being instigated against an individual or company. These methods
will not be used if a suitable payment schedule is arranged with
the Business Rates Section, and the agreed payments are
maintained. However, making an arrangement will not prevent the
Liability Order being granted or the extra costs being
incurred.
Please note that the Court are not able to take account of your
financial situation or discuss payment with you. If you agree that
you owe the Non Domestic Rates there is no need for you to attend
at the Court.
You only need to appear if you have a valid defence to put to
the Magistrates as to why you consider you are not liable. It is
easier to sort out any relevant matters before the hearing by
contacting the Business Rates Section. If you still wish
to attend at the Court you should contact the Business
Rates Section direct stating the reason why you wish to
attend. An appeal raised with the Valuation Office is not a valid
defence.
The issue of a Liability Order by the Magistrates Court in no
way blacklists you or the property.
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Liability Order
Q. What powers does a Liability Order give to the
Council?
A. The Council can obtain payment by:
- Instigating a mutually acceptable agreement to clear what is
outstanding
- Instructing bailiffs to collect what is due
- Commencing bankruptcy or liquidation proceedings
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Bailiffs
Q. The bailiffs have contacted
me. Can I make payment to the Council?
A. A Non
Domestic Rates Liability Order has been passed to the Council's
bailiffs to be collected. All further payments should be made
directly to the bailiffs.
Failure to do so may lead to the
bailiffs being unaware that you have made a payment. If you have
not already done so, you must now contact the bailiffs to discuss
payment. Failure to do so may lead to additional costs being added
to your bill.
Q. Why have I received a Bailiff
Notice?
A. The Council has decided that it can best
recover the outstanding Non Domestic Rates by using a certificated
bailiff. The bailiff has left this notice so that you are aware
that they are now collecting Non Domestic Rates in relation to a
Liability Order issued by the Magistrates Court.
Further costs may have been added to your bill for this. You
must now contact the bailiff company to make arrangements for
payment.
Failure to contact the bailiffs may lead to the removal of your
possessions and will lead to further costs being added to your
bill. All payments relating to the debt being collected by the
bailiff must be paid to them. They will continue until the Non
Domestic Rates debt and costs have been paid in full or they
believe that the debt is uncollectable.
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