Business Rates 2010 - 2011

Business rates (non-domestic rates) are charged on all businesses according to the rateable value (RV) of the property. Although the Council collects this, the money goes to the government which re-distributes it in proportion to the adult population of an area. This means areas with relatively few businesses don't lose out. Business rates are how users of non-domestic property contribute towards the cost of providing council services in the area, but rates are not a direct payment for services received.

Who has to pay the rates?

Rates are normally paid by the occupier of a business - usually this is the owner-occupier or leaseholder. If the property is empty, the owner or leaseholder will be liable.

How much will you have to pay?

Every business, unless it is exempt, has a rateable value(RV). The Council calculates your rate bill by multiplying your RV by the multiplier set each year by the government.

For 2010-2011, the multiplier is set at 41.4p. So if your RV is £20,000, the Council would multiply this by 41.4p and the bill for the year would be £8,280. The multiplier is 40.7p for the properties qualifying for Small Business Rate Relief (properties under £18,000 RV).

This amount could be reduced by any relief you may be entitled to. The multiplier changes in line with inflation. This is so the amount collected in rates stays the same each year and the government can finance the same level of service from local councils.

Rateable value & appeals

The Valuation Office Agency, part of the Inland Revenue, fixes the RV of businesses. There is a revaluation every five years. The last one was on 1 April 2010.
The rateable value of a property reflects the annual rent that could have been charged on 1 April 2008. The values of all rated properties are shown in the local rating list. You can view the list on the Valuation Office website. Valuation Office. (This link will open in a new window)

The value of a property may change if the circumstances of the property have changed. The ratepayer and others who have an interest in the property may also propose a change in the value.

If the ratepayer does not agree with the valuation, the matter will be referred to an independent valuation tribunal. Details on how to appeal against your rateable value are available on the Valuation Office website Valuation Office (This link will open in a new window). You can now complete an online appeal form. If you do not have access to the internet, you can contact your local Valuation Office in Redhill on 01737 754000.

Rate reductions and relief

Small business rate relief

Small businesses with a RV of up to £12,000 may qualify for a reduction in their bill. The cost of this relief is paid for by all other ratepayers. Other small businesses which qualify, with a RV of less than £18,000 but over £12,000, use the lower multiplier to work out their rate bill. If your business is eligible and fulfils all the conditions, you need to complete the Council's application form.

Follow this link: - Small business rate relief (This link will open in a new window)

Charities and discretionary relief

Charities are entitled to 80% relief from the rates on property which is wholly or mainly used for charitable purposes. The Council can top this up by to 20% at its discretion. The Council can also grant up to 100% discretionary relief for a property if it is occupied by an organisation that is not set up to make a profit. Reliefs have to be applied for and the Discretionary Relief has a specific application process requiring supporting information. For more information please contact the section

Rural rate relief

Please visit the following page Rural rate relief (This link will open in a new window)

Empty property rates

Empty properties are exempt from rates for the first three months after which the full charge is payable. Some properties, for example factories and warehouses are exempt for up to six months before the full charge is payable. Small properties with a rateable value of less than £18,000 are exempt from paying empty property rates for this year only. In 2009/10 the limit was £15,000 and previously was £2,200.

For further information please contact Business Rates on 01883 732932 or e-mail businessrates@tandridge.gov.uk

Or write to us at:
Tandridge District Council
8 Station Road East
Oxted RH8 0BT

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