Business Rates  (The National Non Domestic Rate)

About Business Rates

The non-domestic rates collected by all local authorities are paid into a central pool and then redistributed by the Government. West Wiltshire District Council's share of this income, along with income from Council Tax payers and Government Grants, is used to help pay for the services provided.

To register for business rates or let us know you have occupied a business premises, please complete the occupation form: click here for a form to print and return to us.

Forms are published in pdf format - you will need a copy of Adobe Reader to view the files - click the icon below to download Adobe Reader if you do not already have this on your PC. Links to more forms are available further down this page.

Rateable Value

All business premises are charged rates which are based on the rateable value. This value is a result of the most recent property revaluation of all business premises which came into effect from 1 April 2005, and broadly represents the property's annual open market rental value as at 1 April 2003.

A list of all properties with a rateable value in this district are shown in the local rating list. Copies of this list are kept at the Council Offices, Bradley Road, Trowbridge, and at the Valuation Office, Spring Gardens House, Princes Street, Swindon, SN1 2HX. You can also search on the Valuation Office Agency's website - www.voa.gov.uk.

More helpful information about business rates can be found on www.businesslink.gov.uk (external site, opens in new window

Appeals

If you think your rateable value may be wrong, you can apply to the Valuation Officer to change it, at the Swindon address shown above or on the telephone number 01793 581400. For more information, see the Valuation Office Agency's website - www.voa.gov.uk.

Use caution if you are approached by any firm offering guaranteed rate reductions in return for upfront cash. A reputable surveyor is likely to be a member of one of the following bodies: RICS, IRRV, ISVA.

Rating Multiplier

The national non-domestic multiplier is the rate in the pound by which the ratable value is multiplied to produce the annual rates bill for the property. It is set each year by the Government and, except in a revaluation year, cannot by law rise by more then the amount of the retail price index.

2005/06 saw the introduction of two multipliers. Depending on the rateable value of the property you will be charged against the higher or lower multiplier.

Small Business Rate Relief

This is available at 50% for ratepayers occupying single properties with a rateable value up to £5,000, with relief declining in percentage firms on a sliding scale until it is 0% at £10,000. The relief is only available to ratepayers with either:

(a) one property; or

(b) one main property and other additional properties providing those additional properties have rateable values less than £2,200.

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 outside London or £21,500 within London.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief. The supplement is built into the standard non-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £10,000 and £15,000 (£21,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business rates non-domestic rating multiplier.

Ratepayers must apply for the relief each year and must be eligible on 1 April of each year. If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day. An application for relief must be submitted in writing to the local authority within 6 months of the end of the financial year to which it relates. Full details on how to apply for this relief are available from the local authority.

Click this link for an application form (PDF file, opens in new window).

Transitional Arrangements

Transitional Arrangements will phase in the effect of significant changes in liability which arise from the 2005 revaluation of all non-domestic property.

Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting increases in bills. To help pay for the limits on increases in bills, there also have to be limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the appropriate multiplier).

The scheme applies only to the bill based on a property at the time of the revaluation. If there are changes to a property after 1 April 2005, transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to these changes. Any transitional adjustments are shown on the front of the bill.

There are limits on the percentage by which bills can increase or decrease each year. There are special rules to deal with changes in rateable values and the merger or splitting of existing properties.

Further information about transitional arrangements and other reliefs may be obtained from the website www.businesslink.gov.uk (external site, opens in new window

Unoccupied Property Rating

Non-domestic properties which are unoccupied and unfurnished may be liable for empty property rates. These rates are charged at 50% of the full rate bill (after allowing for any transitional arrangements) for a maximum period of 3 months.

There are certain types of property, such as factories, warehouses and workshops, which are exempt from empty property rates. Listed buildings also fall into this category.

Partly Occupied Property

A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part - please contact us.

Charitable and Discretionary Relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rates bill (after allowing for any transitional arrangements).

The authority has discretion to remit all or part of the remaining 20% of the bill.

Authorities also have the discretion to remit all or part of any rate bill in respect of a property occupied by certain bodies not established or conducted for profit.

• Form for Aided Schools
• Form for Clubs or Societies
• Form for Charity Shops

Hardship Relief

The authority may reduce or remit the amount of rates liable to pay if it is satisfied that the business is of specific benefit to the local community and is suffering hardship.

Click here for a form which you can print and return to us if you wish to apply for hardship relief.

Forms are published in pdf format - you will need a copy of Adobe Reader to view the files - click the icon below to download Adobe Reader if you do not already have this on your PC.

Rural Rate Relief

The occupier of general stores, post offices and former agricultural premises in a settlement appearing in the authority's rural settlement list may be entitled to rate relief if the rateable value is £7,000 or less. Relief is granted at 50% of the bill (after allowing for any transitional arrangements). Post Offices and stores can only get help if the population is below 3,000.

Petrol Stations and pubs that are the only one serving the local population may also get help if the rateable value is below £10,500.

Authorities also have the discretion to remit all or part of the rate bills on other property in a settlement area if the rateable value is less than £14,000 and it is satisfied that the property is used for a purpose which benefits the local community.

• Click here for form to apply for rate relief for pubs and petrol stations
• Click here for form to apply for rate relief for village shops

Forms are published in pdf format - you will need a copy of Adobe Reader to view the files - click the icon below to download Adobe Reader if you do not already have this on your PC.

Paying the Business Rates

At West Wiltshire District Council the annual rates bills are sent out in March each year and become due on 1 April. Each ratepayer is automatically given the right to pay by ten equal instalments due on 15th of each month from April- January.

Payments may be made in person at the Council Offices or sent by post. They may also be paid at any bank, building society or post office.

You can also pay online: click the logo to pay using the Alliance & Leicester Bill Pay service

Direct Debit

Direct Debit is the easiest way to pay your bill. You can choose which day of the month you would like the payment to be debited, and need never forget another payment! With direct debit, you remain in control and can cancel at any time. The direct debit guarantee ensures that you are fully protected (see below). If you would like to pay by direct debit, please contact us to request a form.

The Direct Debit Guarantee:

• The guarantee is offered by all banks and building societies that take part in the direct debit scheme
• If the amounts to be paid or the payment dates change, West Wiltshire District Council will notify you ten working days in advance of your account being debited, or as otherwise agreed
• If an error is made by West Wiltshire District Council or your bank or building society, you are guaranteed a full and immediate refund from your branch of the amounts paid
• You can cancel a Direct Debit at any time by writing to your bank or building society. Please also send a copy of your letter to us

You can obtain a direct debit form by clicking here (PDF file, opens in new window).

Please print the form, complete and return to the Council Offices. (We regret we cannot accept online direct debit applications at present.)

Forms and Guides

Forms are published in pdf format. You will need a copy of Adobe Reader to view the files - click the icon below to download Adobe Reader if you do not already have this on your PC.

The following forms are available for printing and returning to us. (Forms open in new window.)

• A Guide to Business Rates in West Wiltshire 2008-09 (PDF file, opens in a new window)
• Form to register for business rates and advise us of occupation of business premises
• Form to apply for hardship relief
• Form to apply for rate relief for pubs and petrol stations
• Form to apply for rate relief for village shops
• Form for Aided Schools
• Form for Farm Diversification
• Form for Village Halls
• Form for Clubs or Societies
• Form for Charity Shops
• Form for Small Business Rate Relief

Contact Us

If you require any help or have an enquiry we will be pleased to help.

Contact us in writing, by e-mail or by telephone:

Revenues and Benefits Service
West Wiltshire District Council
Bradley Road
Trowbridge
Wiltshire
BA14 0RD

Telephone: 01225 776655

E-mail: revenuesandbenefits@westwiltshire.gov.uk

We are here to help:

Monday - Thursday: 8:30am - 5:30pm
Friday: 8:30am - 5:00pm