Business rates

Apart from properties that are exempt from business rates, each non-domestic property has a rateable value set by the valuation office agency of HM Revenue and Customs (HMRC). 

• The Valuation Office Agency draw up and maintain a full list of all rateable values. Details can be found on their website.

We calculate the business rate bill by multiplying the rateable value of a property, by the appropriate multiplier. There are two of these, the standard non-domestic and the small business non-domestic rating multipliers. The former is higher and pays for small business relief.

The government sets the multiplier for the financial year for England. Between revaluations, the multipliers change with inflation and take into account small business relief. 

The multipliers for the 2025-26 financial year are as follows:

• standard non-domestic rating multiplier = 55.5p
• small business non-domestic rating multiplier = 49.9p

Further statutory information relating to business rates is available in the following section. 
 

• Information relating to the income and expenditure of the council.
• National non domestic rates explanatory notes

The new UK subsidy control regime commenced from 4 January 2023.

The new regime enables public authorities, including devolved administrations and local authorities, to deliver subsidies that are tailored for local needs. Public authorities giving subsidies must comply with the UK’s international subsidy control commitments. The subsidy control legislation provides the framework for a new, UK wide subsidy control regime.

Further information about subsidy control can be found on the gov.uk website by clicking here.

Set up a direct debit online 

You will need your:

• branch name and address
• account number
• sort code
• business rates account number

You can also call 0345 600 6400 to set up a direct debit

 

• Click here to pay your business rates bill online.

Payment can be made 24 hours a day, 7 days a week.

You will need your business rates account number and debit/credit card details.

Call our automated service 24 hours per day, 7 days a week.

0345 600 6400 (charged at your local rate). 

You will need your business rates account number and debit/credit card details.  

Make cheques payable to Northumberland County Council and send to:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

Write the business rates account number on the back.

Receipts are only issued on request.

Please take into account the time it will take for the payment to reach us and for the cheque to clear.

Post office or Paypoint outlet

Take your bill to make payment.

You can either pay the amount of your monthly instalments, or the full amount due.

There are no fees for this service.

Payments can take up to three working days to show on your business rate account.

You can find details of your nearest Paypoint outlet here.

We will take legal action to recover money owed if business rates are not paid on time.

If payment is not made after a reminder notice has been issued, the council can apply to the magistrates' court for the issue of a summons. If payment is still not made, the court can issue a liability order, which allows the council to enforce payment by either:

• asking an enforcement agent to collect the money or remove goods to the value of the debt
• issuing a petition for bankruptcy for individual ratepayers
• issuing a winding-up petition if the ratepayer is a company

If you are in financial difficulty

Contact us immediately on 0345 600 6400 as you may qualify for a range of reliefs available.

Do not wait for recovery action to begin.

For further information or help please contact us:

• Online
• Email
• Telephone

Or write to:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

You can tell the VOA if:

• your property details need changing
• you think that your rateable value is too high

For further information from Gov.uk click here

Professional advice is available from

• Royal Institute of Chartered Surveyors or the
• Rating Surveyors Association.

Some people employ rating agents to assist with rateable value appeals. Before you employ a rating advisor, make sure they have the necessary knowledge and expertise as well as indemnity insurance. Take great care and seek further advice before entering into a contract.

Advice on employing a rating agent is available from the valuation office.

For further information or to inform us of any changes of circumstances, contact us by:

• Telephone: 0345 600 6400 (charged at your local rate)
• Email: businessrates@northumberland.gov.uk 
• Contacting this service online 

Or write to:

Business Rates Section
Northumberland County Council
County Hall
Morpeth
NE61 2EF

To be exempt from paying business rates, your property must be one of the following:

• empty less than three months
• have a rateable value of less than £2,900
• empty less than six months if a qualifying industrial property
• an ancient monument
• a listed building
• one where occupation is prohibited by law
• kept empty by action of Crown or public authority
• the owner is bankrupt
• the owner is a trustee under a deed of arrangement
• the owner is entitled to possession as a liquidator
• the owner is entitled to possession only in his capacity as the personal representative of a deceased person
• the owner is a company in administration
• the owner is a company which is subject to a winding-up order

In cases where the ratepayer is a charity, trustees of a charity or a Community Amateur Sports club (CASC) the following may apply;

• properties owned by charities - only if the property’s next use will be mostly for charitable purposes.
• community amateur sports clubs buildings - only if the next use will be mostly as a sports club.

To apply for a period of exemption, please provide us with the following information:

• date from when the property became empty
• address of property
• name, address and contact details of property owner

For further information, or if you need to inform us of a change in circumstance, please contact us by:

• Telephone: 0345 600 6400 (charged at your local rate).
• Email: businessrates@northumberland.gov.uk
• Using this service online

Or write to us at:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

Certain types of property are exempt from business rates. The list below shows some examples. Please contact us if you need more information or click here to visit gov.uk:

• agricultural land and buildings
• fish farms
• places of religious worship
• lighthouses, buoys and beacons
• properties of drainage authorities
• parks
• properties used by the disabled
• air raid protection works
• swinging moorings
• visiting forces headquarters
• properties in enterprise zones  

Contact details

• Telephone: 0345 600 6400 (charged at your local rate).
• Email: businessrates@northumberland.gov.uk
• Using this service online

Or write to us at:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

Business rates contribute towards the cost of all services provided by the council. These services include street lighting, road maintenance and the police and fire service.

Click here to view Northumberland County Council financial statement for the current year.

You can pay your bill free of charge at any post office or pay point outlet using the barcode on your bill. 

Rates bills are calculated by multiplying the rateable value of the property with the correct multiplier. Each year the government sets two multipliers.

• The standard multiplier, if your ratable value is £51,000 or more
• The small business multiplier if your rateable value is below £51,000.

Rate multipliers are set each year by central government. It is a rate in the pound and local authorities use them to calculate business rate bills. By law, the multiplier cannot go up by more than the rate of inflation.

Click here to view the current multipliers.

The rateable value is set by the Valuation Office Sgency, part of HM Revenues and Customs.

The rateable value of a business is generally based on the annual rental income for the property.

Some rateable values are set differently, such as public houses and mines. 

For further details, please contact the valuation office, or call 03000 501 501.

Business rates should be paid by the occupier of the property to the council.

Action will be taken against the ratepayer who is liable if the account is not kept up to date.

If there are third party agreements with a landlord, then ratepayers should discuss this with their landlord.

If you do not agree with the Valuation Office Agency’s (VOA) decision after a challenge, you have the right (in certain circumstances) to appeal.

To appeal please visit https://www.gov.uk/guidance/appeal-the-outcome

Businesses should continue to pay as billed, if the rateable value is reduced an adjusted bill will be sent to you and if there is an overpayment this will be refunded.

 

Yes, as business rates are payable based on the current entry in the rating list. If the rateable value of a property is reduced, any overpayment made will be refunded, together with any interest that may be due.

The council cannot lawfully change the rateable value without being advised of the new one in writing by the valuation office agency.

Certain factors determine whether or not a space in a home used as an office will be liable for business rates. These include the extent and frequency of business use of the room and any modifications made to the property as a result.

• For further details on how your rateable value is calculated, please contact the valuation office.

We are currently working on a new facility for online billing. An email will be sent to everyone who had signed up to the old system asking them to sign up to the new portal  link. Further information regarding dates and marketing of the new product will be sent in due course.

However if you need any information from your account during this period, please call us on 0345 600 6400.

Please note that you can still click here to pay online.

We apologise for any inconvenience caused.
 

Your bill will state the method of payment. If it shows direct debit we will automatically collect your instalments.

If it states barcode, you will need to set up a direct debit.

Set up a direct debit online 

The business rate bill may have been produced before your payment was received.

No, there is a separate charge for commercial refuse collection. You should contact the council and make separate arrangements for your waste collection.

• Click here for further information on commercial refuse collection.

If you pay by direct debit you can go online and choose the option to pay over 12 months or you can telephone 0345 600 6400 (charged at your local rate).

You can pay weekly as long as you are in advance of the amount due under your monthly instalments.

You should aim to have each instalment paid by the 7th of each month to avoid a reminder being issued. 

There are some properties that are exempt from empty property rates. This happens when:

• The commercial property has been empty less than three months.
• The industrial unit has been empty less than six months.
• The property has a rateable value of less than £2,900.
• The property is a listed building.
• The owner is prohibited by law from occupying the property.
• The owner/ratepayer is a company in administration.
• The owner/ratepayer has been declared bankrupt.
• The owner is prohibited by action taken by the Crown, or any public or local authority from occupying the premises.
• The owner is entitled to possession only in their capacity as the personal representative of a deceased person.
• The owner is a company subject to a winding up order.
• The owner is entitled to possession of the property in his capacity as liquidator under s112 or s145 of the Insolvency Act 1986.
• The property is owned by a charity or a community amateur sports club and will be used for the purposes of that organisation when next in use.

 

Transitional relief schemes are introduced at each revaluation to help those facing increases. Transitional relief is automatically applied to bills.

• For further details please contact us.

No rates are payable for the first 3 months a property is empty, or 6 months in the case of industrial properties. If a property is still empty after this time, business rates will be charged at 100%.

There are some properties exempt from unoccupied property rates liability.

For further details, please click here.

Small business rate relief is available to ratepayers who occupy a property with a rateable value of less than £15,000.

For ratepayers who occupy properties with a rateable value of £50,999 or less, they will have their rates bill calculated using the small business rate relief multiplier.

Small business rate relief is not available if the property is unoccupied. 

For further details, please click here.

An application form must be completed, signed and returned to:

Northumberland County Council
Business Rate Section
County Hall
Morpeth
NE61 2EF

For more details visit the small business rate relief section.

Ratepayers must always notify the council of changes in circumstances as this may affect small business rate relief.

If a registered charity occupies a property, and it's used mainly for charitable purposes, they can apply for 80% mandatory relief. Charity shops may receive mandatory relief, but only if they sell mostly donated goods.

There is up to a further 20% available at the discretion of the council. 

To apply, complete the discretionary rate relief form 

Where a club is registered with HM Revenues and Customs as a community amateur sports club, they will qualify for 80% mandatory relief from their business rates bill.

There is up to a further 20% available at the discretion of the council.

To apply, complete a discretionary relief form 

Where a property is occupied by one or more organisations who are not established or conducted for profit and whose aims are charitable or philanthropic, an award of up to 100% relief can be made at the discretion of the council.

This also applies to those concerned with the promotion of social welfare, education, science, literature or fine arts. To apply, a discretionary rate relief form must be completed.

If ratepayers fail to meet instalments on their bill, a reminder is issued.

Failure to bring the payment up to date will result in the right to pay by instalments being withdrawn. The remaining balance for the year must then be paid in full, to avoid a court summons being issued that may incur costs that are added to the ratepayer's account.

A liability order will be requested at the magistrates’ court and further costs will be added to the account.

If an arrangement is not made or payment is not received, the council will then pass the debt on to an enforcement agent for collection, resulting in further costs and a potential repossession of goods.

You may be entitled to one of the business rates reliefs or exemptions, which could reduce your bill. Please see our business rates reliefs page and exemptions page for more information.

Failure to pay an instalment on time will result in Northumberland County Council taking action to recover any outstanding business rates.

First reminder

If you fail to pay an instalment, you will receive a first reminder notice requesting that payments are brought up to date.

Court summons

Failure to pay after your first reminder will result in the council seeking a liability order through the magistrates’ court. We will issue a summons against you, together with costs, and if payment is received in full before the court date we will not proceed.

However, if payment is not received then we will continue with the liability order, adding further court costs.
You can still make a payment arrangement after receiving a summons. Providing you keep to the terms of your arrangement, we will not enforce payment through the liability order.

We work closely with the Citizens Advice, which offers help and advice with debt problems.

• For more information, please visit their website.