Business Rates

also known as: NNDR, Non-domestic rates.

Information about Business rates, payments and any reductions you may qualify for

Business Rates (also known as non-domestic rates)

Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services. Under the business rates retention arrangements introduced from 1 April 2013, authorities keep a proportion of the business rates paid locally. This provides a direct financial incentive for authorities to work with local businesses to create a favourable local environment for growth since authorities will benefit from growth in business rates revenues. The money, together with revenue from council tax payers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by the Council and other local authorities in your area. Further information about the business rates system, including transitional and other reliefs, may be obtained at https://www.gov.uk/apply-for-business-rate-relief

Rateable Value

Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value which is set by the valuation officers of the Valuation Office Agency (VOA), an agency of Her Majesty’s Revenue and Customs. They draw up and maintain a full list of all rateable values, available on their website at voa.gov.uk

National Non-Domestic Rating Multiplier

The Council works out the Business Rates bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers; the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The former is higher to pay for small business rate relief. Except in the City of London where special arrangements apply, the Government sets the multipliers for each financial year for the whole of England according to formulae set by legislation. Between revaluations the multipliers change each year in line with inflation and to take account of the cost of small business rate relief. In the year of revaluation the multipliers are rebased to account for overall changes to total rateable value and to ensure that the revaluation does not raise extra money for Government.

The multipliers for the 2014 – 2015 Financial Year are as follows:

  • Standard Non-Domestic Rating Multiplier = 48.20p
  • Small Business Non-Domestic Rating Multiplier = 47.10p

Northumberland County Council Financial Statement 2014-2015

For further information, please click here 

National Non Domestic Rates Explanatory Notes 2014-2015

For further information, please click here

Useful Websites

Government services and information

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pdfRural Rate Relief Guidance Notes.pdf 92 KB10/29/2013 9:41 AM
pdfRetail Rate Relief Guidance.pdf 115 KB5/20/2014 11:06 AM
pdfRate relief Policy 2014.pdf 160 KB5/20/2014 2:07 PM
pdfRural Settlement List 2014-2015.pdf 14 KB3/14/2014 9:55 AM
pdfSmall Business Rate Relief Guidance Notesv2.pdf 22 KB10/11/2010 1:52 PM
pdfSmall Business Rate Relief Application Formv2.pdf 23 KB10/11/2010 1:52 PM
pdfRural_Discretionary_Rate_ Relief_ Application Form 20131029.pdf 19 KB10/29/2013 8:25 AM
pdfNorthumberland County Council Financial Statement 2014_15.pdf 103 KB3/14/2014 10:16 AM
pdfHardship Guidance Notes[2].pdf 85 KB3/14/2012 4:23 PM
pdfDiscretionary Rate Relief Guidance Notes.pdf 36 KB8/12/2010 11:49 AM
pdfDiscretionary Rate Relief Application.pdf 26 KB12/13/2013 9:33 AM
pdfHardship Rate Relief Application Form[2].pdf 82 KB3/14/2012 4:23 PM
pdfNNDR Explanatory Notes 2014-2015.pdf 33 KB3/14/2014 9:51 AM
pdfNDR DD Mandate v3.pdf 456 KB3/23/2011 10:15 AM
pdfMandatory Relief Application Form.pdf 183 KB8/12/2010 12:05 PM