Non-domestic rates, or business rates, collected by us is the way that those who occupy non-domestic property contribute towards the cost of local services, except in the City of London where special arrangements apply. The rates are pooled by central government and redistributed to us according to the number of people living in the area. This money, together with revenue from council taxpayers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by us, your local parish council and the county council.
The leaflet you receive with your bill tells you everything you need to know about Business Rates.
Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value, which is normally set by the valuation officers of the Valuation Office Agency (VOA), an agency of the Inland Revenue. It draws up and maintains a full list of all rateable values, which can be viewed on their website.
The rateable value of your property is shown on the front of this bill. This broadly represents the yearly rent the property could have been let for on the open market on a particular date. For the revaluation that came into effect on 1st April 2005, this date was set as 1st April 2003.
The valuation officer may alter the value if the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) can also appeal against the value shown in the list if they believe it is wrong. Further information about making appeals, can be found on the VOA website or from your local valuation office at Wycliffe House, Green Lane, Durham, DH1 3UW, (Help desk Tel. No.0845 602 1507).
Successful appeals against values shown in the rating list that came into force on 1st April 2005 will normally be backdated to that date, although there are exceptions to this. Further information about these arrangements may be found on the VOA website.
Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors and the Institute of Revenues Rating and Valuation are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, you should check that they have the necessary knowledge and expertise, as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.
We work out your business rates bill by multiplying the rateable value of the property by the appropriate multiplier. From 1st April 2008 there are two multipliers; the standard non-domestic rating multiplier (0.462) and the small business non-domestic rating multiplier (0.458).The former is higher to pay for small business rate relief.
The Government sets the multipliers for each financial year for the whole of England. The Government normally changes both multipliers every year in line with inflation. By law, the multipliers cannot go up by more than the rate of inflation apart from some minor adjustments to counteract losses from appeals and, in relation to the standard multiplier, to pay for small business rate relief.
In the year of a revaluation it is set at a level, which will keep the total amount raised in rates after the revaluation the same as before, plus inflation for that year. The current multipliers are shown on the front of this bill.
Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting increases in bills. To help pay for the limits on increases in bills, there also have to be limits on reductions in bills. Under the transition scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the appropriate multiplier).
The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after 1st April 2005, transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to those changes. Any transitional adjustments are shown on the front of this bill.
Further information about transitional arrangements and other reliefs may be obtained from us or the government website my business rates.
We usually issue one business rates bill for the whole of the financial year from 1 April to 31 March. The statutory scheme for payment is by monthly instalments from April through to January, usually 10 monthly instalments. Details of your instalments are shown at the bottom of your bill. If your bill is issued after 1 April the amount due will be calculated over fewer instalment dates.
If you wish to pay annually or half yearly, the details of how to do so is set out on the reverse of your bill.
Payments must be made on the due dates.
Payments can be made by the following methods:
Please note we are obliged to take action to recover payments that are made late. Please pay promptly on the due dates.
Direct debit
Direct debit is a safe and easy method of payment which solves all of these problems saving money and time. In addition you are protected by a money back guarantee should an error occur.
Direct debit is easy to set up, you simply sign one form and provide your details and then let us and your bank/building society do the rest. You stay in control and can cancel your direct debit any time. You will be given advance notice of how much is to come out of your account and when it will be claimed.
If you choose to pay by this method you can opt to pay on either the first or the twentieth day of each month to suit your own needs.
To arrange payment by this method contact us for a direct debit mandate.
Cheque by post
You can send a cheque for the appropriate amount made payable to, “District of Easington,” to the address shown below. Please make sure you include details of your name, address and your business rates account reference, if you require a receipt to be issued please request one.
Revenues Section,
District of Easington Council,
Seaside Lane,
Easington Village,
Co Durham.
SR8 3TN
Debit/credit card or cash/cheque in person
The Council now offers debit and credit card facilities as a means to pay your business rates bills.
You can pay by these methods either in person at the Cash Office Building 5 Council Offices, Seaside Lane, Easington Village by presenting your debit/credit card/cash/cheque. You may also contact us by telephone with your account and card details and make your payment over the phone during office hours.
On-line via the internet
You can now quickly and safely pay your business rates electronically on-line using only a debit card.
Simply click on the link below and follow the instructions that appear.
This site utilises advanced levels of data encryption technology to ensure that your sensitive banking details are transmitted in a secure and confidential way.
To pay online select this link.
The circumstances in which a proposal may be made to alter the Local Rating List are as follows:
In addition, appeals which are made on the following grounds can be made at any time before the next revaluation and any change in value will be backdated to the date of the change in circumstances:
Name: Revenues at Easington
Telephone: 0191 527 0501
email: easrev@easington.gov.uk |
Address: Rating and Income, Building 5, Council Offices, Seaside Lane, Easington, Peterlee, County Durham, SR8 3TN
Fax: 0191 527 2990