How business rates are calculated

The Valuation Office Agency (VOA) set the rateable value of business premises by using property details, such as rental information.

We then use the rateable value and the business rates multiplier (as set by central government) to calculate your business rates bill.

Who is liable to pay?

Liability for payment of business rates at each property is determined in accordance with legislation established by central government and relevant case law determined by the courts.

Typically, the organisation or individual occupying all or part of a non-domestic property is responsible for the business rates and is referred to as the ratepayer. However, if the property is unoccupied, the owner or leaseholder pays.

If as part of your lease arrangement you pay inclusive rates, then the rates bill will still be in your name. If you pass the bill to your landlord to make payments on your behalf you are still legally responsible for ensuring the rates are paid.

Sometimes we may need to ask you more questions to work out who should pay the bill.

Premises with multiple occupants

Where a property has been split into several offices/units and the Valuation Office Agency assess each one separately. Your rates bill will then reflect the charges according to the area you occupy.

If a property has been recently converted into separate premises, or into a different layout we may not be able to charge you rates until the correct assessment has been made by the VOA.

My bill has the wrong name

If your rates bill contains incorrect details, such as the wrong name, please contact us as soon as possible.

Report a change to a property

If:

• you sub-let part of your property

• you have merged properties

• the nature of your business changes, or

• you move premises

Please contact the Valuation Office Agency.

Appealing a decision

You can appeal a decision by the Valuation Office Agency or Newcastle-under-Lyme Borough Council via the Valuation Tribunal Service.

To make an appeal, please visit the Valuation Tribunal Service web site.