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. 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 / 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.

Methods of Payment

Business Rates can be paid by Direct Debit, Standing Order, over the internet or telephone or in person at the Guildhall or at any of the district housing offices. Click here for more details about methods of payment.

Enquiries

If you wish to make enquiries about your Business Rate account or any other matter directly relating to Business Rates you may do so by any of the methods indicated below.

Telephone:  (0115) 915 4819 Monday to Friday 08:30 - 16:50

e-mail:  businessrates@nottinghamcity.gov.uk

or, If you wish to write, the address is:

Business Rates
Admail 3428
Nottingham
NG1 4XX