Business Rates - Individual Accounts

Here you can find out information on who pays Business Rates and details about instalments.

Who pays Non-Domestic Rates?

If the property is occupied, Non-Domestic Rates are payable by the occupier. If the occupier is paying an inclusive rent and rates payment to the landlord, but the Council does not receive payment, recovery action will be taken against the occupier. The Council cannot legally enforce payment against the owner or landlord of the property in these circumstances, regardless of the terms stated in any lease agreement or license.

If a property is unoccupied and an `empty rate` is payable, liability rests with the owner of the property. In this instance the owner is regarded as the person who is entitled to possession of the property. This includes the current leaseholder

Instalments

In a full year, business rates are payable by 10 instalments from April to January. From 2014/15 Business Rate payers can now opt to pay over 12 months instalments if they wish. Any rate payer wishing to take advantage of this new measure should contact the Business Rates Team before they receive their 2014/15 bill. Where a bill is issued part way through the year, there will normally still be an entitlement to instalments but the number of payments due will be reduced to take into account the amount of months remaining in the year.  Bills issued towards the end of the financial year (from around December or January) will be due in a single payment. Any amount due for which a liability order has been issued by the Magistrates Court will also be due in a single payment along with costs unless specific arrangements have been made. All instalments are due on or before the date stated.

Missed Instalments

If a payment is missed or late, you will be sent a reminder notice requesting that your instalments are brought up to date. If you do this within the time stated on the notice you will be able to continue with the instalments but you may not be reminded of further failures. If you fail to bring the account up to date you will automatically lose the right to pay by instalments and a summons will be issued for the whole years debt. A liability order will then be sought in the Magistrates Court and unless the amount is paid in full, or an acceptable arrangement to pay entered into, either a certificated bailiff will be instructed to recover the amount owing or insolvency proceedings will be commenced against you.

Important - If you are unable to meet your obligations for business rates contact us immediately.

Explanatory Notes

Each year central government issues explanatory notes for the benefit of ratepayers which billing authorities are required to publish on their website.  Please see Word document below.

Methods of Payment

Business Rates can be paid by Direct Debit, over the internet or telephone or at any of the district housing offices.

Click here for more details about how you can pay your Business Rates.

Enquiries

If you wish to make enquiries about your Business Rate account or any other matter directly relating to Business Rates please contact us.

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