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NDR Explanatory Notes

Chapters in this topic

  1. Non-domestic rates
  2. Business rates instalments
  3. National non-domestic rating multiplier
  4. Rateable value
  5. Revaluations
  6. Business rates reliefs
  7. Unoccupied property rating
  8. Subsidy Control
  9. Rate relief for businesses in rural locations
  10. Rating advisers
  11. Information supplied with demand notices

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 1st April 2013, authorities keep a proportion of the business rates paid locally. The money, together with revenue from council taxpayers, locally generated income and grants from central government, is used to pay for the services provided by local authorities in your area. Further information about the business rates system may be obtained on GOV.UK, at the website of your local authority which is normally shown on your rates bill, or by contacting your local authority.

Next Business rates instalments

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