The Non-domestic Rates collected are paid into a central pool
and redistributed to billing authorities and major precepting
authorities. Your authority's 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.
For more information visit:
Customer Service Direct - National
Non-Domestic Rates (opens in a new window)
All non-domestic property has a rateable value unless it is
exempt. The rateable value broadly represents the annual rent the
property could have been let for on the open market 2 years prior
to the current Rating List assuming that the tenant is responsible
for repairs, insurance and other expenses as well as the payment of
rates and has fulfilled those obligations. The Rating List is
compiled by the Valuation Office Agency (part of the Inland
Revenue), who assess the properties and ensure that the rateable
values are kept up to date. All non-domestic property is revalued
every five years, and a copy of the Rating List is available for
inspection at the Valuation Office, the Council Offices, or at the
Valuation Office Agency website.
You may contact the Valuation Office at this address:
The Valuation Office Agency
6th Floor
St Clare House
Princes Street
Ipswich
Suffolk
IP1 1LR
Telephone: 01473 587800 or 01473 587899
Web address:
http://www.voa.gov.uk/
(opens in new window)
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. The effect of
successful proposals or appeals against new rateable values for 1st
April 2005 will be backdated to 1st April 2005 only if they were
made by 30th September 2005. Appeals made in the six months after
that will only be backdated to 1st October 2005. Appeals made in a
subsequent financial year will only be backdated to the start of
that year.
Information about the circumstances in which a change in
rateable value may be proposed and how such a proposal may be made
is available from the Valuation Office at the address shown above.
Further information about the new appeals arrangements may be
obtained from Mid Suffolk District Council or on the DTLR website:
www.local.dtlr.gov.uk/finance/busrats/rval2000.htm
(opens in new window)
Please note:
If you have appealed against your rateable value, payment is
still due as detailed on your Rates Bill and cannot be withheld
pending the outcome of your appeal.
The national non-domestic rating multiplier is the rate in the
pound by which the rateable value is multiplied to produce the
annual rate bill for a property. It is set annually by the
Government and except in a revaluation year, cannot, by law, rise
by more than the amount of the increase in the retail prices index.
The multiplier for 2005/2006 is 42.2p and for 2004/2005 was 45.6p.
The multiplier for 2006/2007 is 43.3p.
Transitional arrangements will phase in the effect of
significant changes in liability which arise from the 2005
revaluation of non-domestic property. Where appropriate, these
arrangements will operate until March 2010 (when all non-domestic
property will be revalued again). There are limits on the
percentage by which bills may increase or decrease each year.
Special rules deal with changes in rateable values and the
merger or splitting of existing properties. Further information
about the transitional arrangements may be obtained from Mid
Suffolk District Council or on the DETR website at:
www.local-regions.odpm.gov.uk/rev2000/leaflet/
(opens in new window)
There will be no Business Rates to pay for the first three
months a property is empty. For Industrial properties only,
this period is six months. After that, an Empty Property Rate of
100% of the full Occupied bill will be payable.
Some properties, such as listed buildings and small properties
with rateable values of less that £2200, pay no empty rates even
after the first three months, or six months for Industrial
property, have expired.
Charities are entitled to relief from rates on any non-domestic
property which is wholly or mainly used for charitable purposes.
Relief is given at 80% of the full rate bill or the transitional
bill where the transitional arrangements apply. Billing authorities
have the discretion to reduce the bill further or waive it all
together. Authorities can also give relief to certain bodies not
established or conducted for profit. This is a discretionary
relief. The purpose of the organisation applying for the relief
must be philanthropic, religious or concerned with education,
social welfare, science, literature or the fine arts. For more
information, please contact the Business Rates Section, Mid Suffolk
District Council, 131 High Street, Needham Market, Ipswich IP6
8DL.
You may pay your Business Rates in one payment at the start of
the financial year in April, in 2 half yearly instalments in April
and October, 4 quarterly instalments in April, July, October and
January, or in 10 monthly instalments from April to January.
Payment can be made my cash or cheque in person at the Council
Offices in Needham Market, or at one of our
Customer Service Centres (opens in new
window), using the vouchers included with your rates demand.
Cheques can be sent by post direct to Mid Suffolk District Council
Offices, at the address below, or you may wish to set up a Direct
Debit or credit transfer from your bank (BACS).
When making a payment the reference number should be quoted,
which can be found on the rates demand notice.
If you fall behind with your payments you may lose the right to
instalments and the full years charge will become due.
Office opening times:
Council Offices, Needham Market
- Monday-Friday 8:45am to 5:00pm
Customer Service Centres (opens in new
window)
- Stowmarket Service Centre Monday to Friday
8.30am to 5.30pm; and Saturday 9.00am to 4.00pm
- Needham Market Service Centre Monday to
Friday 8.30am to 5.00pm
- Eye Service Centre Monday, Tuesday,
Thursday and Friday 8.30am to 5.30pm; Wednesday 8.30am to 7.00pm
and Saturday 10.00am to 4.00pm.
Direct Debit
Why not switch to Direct Debit to pay your Business Rates? There
are no cheques to write, no paperwork or postage and there's no
queuing.
Direct Debit application
form
BACS
You can pay your Business Rates by BACS, or other form of
automated credit transfer.
Please pay to:
- Bank: Barclays Bank PLC, Stowmarket and
Needham Market Branch
- Account: Mid Suffolk District
Council
Sort Code: 20-82-75
- Account Number: 10041009
When making a payment the refernce number should be quoted which
can be found on the rates demand notice.
Telephone: 01449 727362/363 or 01449 721946
Email: nndr@midsuffolk.gov.uk