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 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 finance and each one has a separate responsibility in relation to business rates.

• 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 Service (VTS) - 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.

On 31 March 2009 the Government announced that it would bring forward regulations to enable businesses to defer payment of 60 per cent of the increase in their 2009-10 business rate bills until 2010-11 and 2011-12. For more information see the news release and fact sheet below.

Latest news

On 8 January 2010 Communities and Local Government and HM Treasury published Business Rate Supplement: summary of consultation responses on draft guidance, and Business Rate Supplements: guidance for Local Authorities available to download on the HM Treasury website http://www.hm-treasury.gov.uk/consult_businessrate_supp.htm (external link).

Comments on the business (non-domestic) rates pages should be sent to: ndr@communities.gov.uk.

In this section

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

Related downloads

• Business Rates Deferral Scheme 2009-10: Fact Sheet
  PDF, 43 kb, 4 pages
• Business Improvement Districts (July 2009) - notice of intent and forthcoming ballots
  PDF, 214 kb, 13 pages
• Guidance on the Business Improvement Districts (England) Regulations 2004
  PDF, 27 kb, 11 pages
• Business Rates - A Guide
  PDF, 75 kb, 30 pages
• Guidance on rate reliefs for charities and other non-profit making organisations (Updated September 2009)
  PDF, 148 kb, 23 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)