Business Rates

Business rates are charged on most non-domestic properties and most occupiers have to pay business rates if you use a building or part of a building for non-domestic purposes.  Business rates are essentially a tax on occupation which are collected by the local authority for Central Government but assessed by the Valuation Office Agency.

Business rates are worked out by multiplying the rateable value of the property, as set by the Valuation Office Agency by the business rates multiplier set by central government on an annual basis.  The ratings list is adjusted, normally every 5 years.  The last adjustment was the 1st April 2010 (subject to a valuation date of 1st April 2008).  The next revaluation has been delayed to April 2017.  At revaluation the multipliers are revised so the overall national business rates bill only changes in line with inflation.  This means that a change in your rateable value does not always mean a change in your rates payable.

Most occupiers want their rates liability to be at the minimum level.  To achieve the optimum results it is crucial for advisors to possess up to date knowledge and experience of rating law and practices.  Our rating surveyor, Paul Robbins, was previously a valuer at the Valuation Office and is well placed to provide advice to clients.  We can advise as to whether a rateable value is correct, submit appeals, negotiate with a Valuation Officer and where necessary appeal against rateable values at valuations and lands tribunal hearings.

We also provide advice on other methods to reduce rating liability and the reliefs available.

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