Business Rates FAQ

 

Contacting us:

Revenues Section,
Mid Suffolk District Council,
131 High Street,
Needham Market,
Ipswich,
Suffolk
IP6 8DL

Telephone: 01449 727362/363

Fax: 01449 721946

Email: nndr@midsuffolk.gov.uk

Why have I received a reminder/final notice/summons?

  • Business Rates must be paid in accordance with the instalments notified on the demand notice to avoid recovery action.
  • When one instalment is missed a Reminder Notice will be issued.
  • If the Reminder is paid within the time period specified and future instalments are kept up to date, no further action will be taken.
  • Please note that paying within the month will not always avoid recovery, it is important to make payment on the date shown on the demand notice.
  • If the Reminder Notice is paid, but a subsequent instalment is defaulted upon, a Final Notice can be issued.
  • The Final Notice requests the full outstanding balance to be paid within 7 days (it is not enough just to bring the instalments up to date) .
  • If this is not paid in full within 7 days a Summons is issued for which £25.00 costs are incurred.
  • At the Magistrates Court we will apply for a Liability Order for which £35.00 costs are incurred.
  • The Liability Order gives us the power to send a bailiff to seize your goods. The bailiff can then auction the goods to pay the bill, and the bailiffs fees. You will be charged for the visit by the bailiff even if you are not in when the bailiff calls.

How is the money I pay spent?

The non-domestic rates collected are paid into a central pool and redistributed to billing authorities and major precepting authorities. Your authorities share of redistributed rate income together with income from its Council Tax payers, revenue support grant provided by the Government and certain sums, is used to pay for the services provided by your authority and other local authorities in your area.

My property is empty. Am I entitled to any relief?

If you own a property which is not being used, and is empty, you pay no rates for three months from when the property became unoccupied. After that, 50% of the normal rates bill is payable. In the case of properties with a rateable value of less than £2200, listed buildings, factories and warehouses, and some types of property where occupation is restricted by law, no rates are payable at all whilst the property is empty.

Empty Relief

  • Commercial property with a rateable value of less than £2200 - Exempt from paying Empty rates
  • Commercial property with a rateable value of greater than £2200 - Exempt for first 3 months from date of vacation. 50% of full rates thereafter
  • Industrial property with any rateable value - Exempt from paying Empty Rates

Commercial Property - Shops, Offices, Public Houses, Restaurants

Industrial Property - Workshops, Warehouses, Stores etc

Please let us know if your property has or will become empty by contacting the Business Rates section .

How can I appeal against my Rateable Value?

The Valuation Officer may alter the value if he believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) may also in certain circumstances propose a change in value. If in any case the ratepayer and the Valuation Officer do not agree, the matter will be referred as an appeal to the Valuation Tribunal.

Leaflet on how to appeal against your rating assessment (PDF, 25Kb)

Leaflet on how your property is valued for rating (PDF, 21Kb)

You may contact the Valuation Office at this address:

The Valuation Office Agency
6th Floor, St Clare House
Princes Street, Ipswich
Suffolk
IP1 1LR

Tel 01473 587800

Fax 01473 587899

www.voa.gov.uk

Please note that if you have appealed against your rateable value, payment is still due as detailed on your Rates Demand Notice and cannot be withheld pending the outcome of your appeal.


I have business premises that I wish to rent out. Who is responsible for rates?

Rates are usually payable by the occupier of non-domestic property. This will normally be either the owner-occupier or the leaseholder of the property. But if the property is empty, the owner or leaseholder pays at a reduced rate. The responsibility for the payment of business rates cannot be contractually avoided. So even if you are a tenant and your contract with your landlord involves an inclusive tenancy where the landlord pays the rates, in the event of default it is the occupier from whom the billing authority will seek to recover their revenue. Therefore, the occupier will be faced with the demand even if they have paid money in lieu of rates to the landlord.


How can I find out what's payable on a business property in Mid Suffolk?

Contact the Business Rates Section who will be able to provide you with the approximate amount payable on any business property in Mid Suffolk provided that it is already entered in the Rating List (see top of page for contact details). For new or proposed properties you can contact the Valuation Office direct (see above for contact details).


How do I register for Business Rates?

Click here for a registration form

You may also notify us using the contact details at the top of the page.

I need a copy bill

Please contact us using the details at the top of the page.


My Business is suffering Hardship. What can I do?

Hardship Relief is a rate relief which may be offered at the discretion of the Authority to ratepayers who are suffering hardship. The Authority has to be satisfied that the ratepayer would suffer real hardship if the relief was not given and that it is the wider interests of the community generally (ie. the Council Tax payers of the Authority) for the relief to made available. Each application for relief is looked at individually. Contact the Business Rates Section to find out more


I am only using part of my premises. Is there any relief available?

Section 44(a) relief is a temporary relief which may be awarded to business ratepayers who are only using part of their premises and the remaining unoccupied area is completely unused. Contact the Business Rates section to find out more.


I am working at or from home. Am I liable for Business Rates?

Fact sheet on Working From Home


How are guest houses and bed and breakfast accommodation rated?

Basic Guide to the rating of Guest Houses and B&B Accommodation


How are holiday cottages rated?

Basic Guide to the valuation of Holiday Cottages


My Business is just starting, or expanding. Can I get any help?

Mid Suffolk District Council's Business Support Page contains information on how your business can obtain funding.