Department for Communities and Local Government

• Local government
• Local government finance
• Business rates

Local government

Business rates

Businesses and other non-domestic occupiers of property pay non-domestic rates (also known as business rates) to contribute towards the cost of local authority services. Business rates paid by ratepayers are collected in a central account held by the Department for Communities and Local Government and then redistributed back to local authorities as part of the local government finance settlement.

There are four main organisations involved in local government taxation and each one has a separate responsibility in relation to business rates.

• Department for Communities and Local Government - responsible for setting the overall government policy on local taxation in England
• Valuation Office Agency (VOA), an executive agency of Her Majesty's Revenue and Customs - assesses rateable values which are used for working out business rates bills
• Valuation Tribunal for England - an independent body which has the power to deal with appeals relating to business rates (and council tax)
• Local (billing) authorities - who are responsible for working out your business rates bill, giving any reliefs that may be due and collecting the money.

Latest news

Public Disorder - support

Information about help with business rates bills available to ratepayers in the wake of the recent public disorders can be found in a written ministerial statement from Communities Secretary Eric Pickles.

Increase in Small Business Rate Relief

The Chancellor announced in the Budget that the Government is temporarily increasing the level of small business rate relief, so that eligible small businesses occupying properties with rateable values up to £6,000 will pay no business rates for one year from October 2010. Small businesses benefiting from the rate relief taper (rateable values up to £12,000) may also receive significant reductions.

For more information see the related BRIL webpage or contact your local authority.

In this section

• Business rates information letters
• Business rates supplements information
• The Rating (Empty Properties) Act

Related downloads

• Business Rates Deferral Scheme 2009-10: Fact Sheet
  PDF, 43 kb, 4 pages
• Guidance on the Business Improvement Districts (England) Regulations 2004
  PDF, 27 kb, 11 pages

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Related publications

• Small business rate relief - improving evidence on eligibility and take-up: Methodology

  • Published: 9 December 2009
  • Site: Local government

• Methodology of small business rate relief - improving evidence on eligibility and take-up: Peer review

  • Published: 9 December 2009
  • Site: Local government

• The Government's response to consultees' comments on the proposed transitional arrangements for the non-domestic rating revaluation 2010

  • Published: 17 November 2009
  • Site: Local government
  • Status: Response

• Impact assessment of options for the 2010 rating revaluation transitional arrangements scheme

  • Published: 17 November 2009
  • Site: Local government

• Business Rates Deferral Scheme: Administrative Guidance

  • Published: 24 July 2009
  • Site: Local government

• The transitional arrangements for the non-domestic rating revaluation 2010 in England - Consultation paper

  • Published: 8 July 2009
  • Closing date: 23 September 2009
  • Site: Local government

Archived content

• Proposed Amendments to the Central List Regulations: National Non-Domestic Rates and Local Loop Unbundling
• A Report of the 2nd Wood Committee: The Rating of Plant and Machinery in Industries Currently Subject to Prescribed Assessment (external link)