Business Rates

Business rates are collected by local councils and are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services.

What are Business Rates?

Business rates are collected by local councils and are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services. The rates are pooled by central government and redistributed to local councils 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 your local council and other local authorities in your area.

Can I Apply For or Cancel my Business Rates Online?

Yes, if you are moving into or within the District you can apply online and similarly if you are moving out of the District or ending a business you can cancel your Business Rates online.

Click here to view both the online forms

 

Contacting the Business Rates Office

    You can contact us in a number of ways:
  1. By telephone on: 01992 564 064
  2. By writing to or visiting:
      Business Rates Office
      Epping Forest District Council
      Civic Offices
      High Street
      Epping
      Essex
      CM16 4BZ
  3. By e-mail on: ndr@eppingforestdc.gov.uk

What are Rateable Values?

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 are available on their website at www.voa.gov.uk. The rateable value of your property will be shown on the front of your bill. The rateable value 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 1 April 2005, this date was set as 1 April 2003.

The valuation officer has to maintain the list and may alter the value if he or she believes that 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 on the grounds for making an appeal, and on how to make one, can be found on the VOA website at www.voa.gov.uk or from your local valuation office.

The effect of successful appeals against values shown in the rating list that came into force on 1 April 2005 will normally be backdated to that date, although there are exceptions to this. Further information about these arrangements may be obtained on the Office of the Deputy Prime Minister website.

How are my Rates Calculated?

The local council works out the Business Rates bill by multiplying the rateable value of the property by the multiplier or 'poundage' which the Government sets from 1 April each year for the whole of England. The Government normally changes the multiplier every year to move in line with inflation. By law, the multiplier cannot go up by more than the rate of inflation, except in the year of a revaluation when 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 multiplier for 2008/09 is 0.458 for those in receipt of small business relief and 0.462 for those not in receipt of the relief.

Can my Business Rates be Reduced?

Unoccupied Property Rating

As of 1 April 2008, most property that has been empty for more than 3 months will no longer receive relief from rates. Empty industrial property receives an exemption from rates for 6 months before the full rates become due. 

Empty property that is held by a charity and appears likely to be next used for charitable purposes, or that is held by a community amateur sports club and appears likely to be next used for the purposes of the club have a zero rating liability.

Other properties that are exempt are where:

  • The building is listed;
  • Occupation is prohibited by law;
  • The rateable value is less than £2,200;
  • The person entitled to possession is a personal representative of a deceased person;
  • The owner is a company subject to a winding up order, or a company in liquidation;
  • The owner is a company in administration. 

Small Business Rate Relief

This is available at 50% for ratepayers occupying single properties with a rateable value up to £5,000, with relief declining in percentage terms on a sliding scale until it is 0% at £10,000.

    The relief is only available to ratepayers with either:
  1. One property, or
  2. One main property and other additional properties providing those additional properties have rateable values of less than £2,200

The rateable value of the property mentioned in (a), or the aggregate rateable value of all properties mentioned in (b), must be under £15,000 outside London or £21,500 within London.

The scheme is funded through a supplement on the rate bills of those businesses not eligible for the relief. The supplement is built into the standard non-domestic rating multiplier. However, ratepayers of eligible business properties with rateable values between £10,000 and £15,000 (£21,500 within London) do not have to contribute towards the relief and will have their bills calculated using the lower small business non-domestic rating multiplier.

Ratepayers must be eligible on the 1st of April of each year and for each chargeable day for which they are claiming relief in that year. You can apply for the relief up to 2009/10. If a ratepayer ceases to be eligible on a day during the year in question, the relief will cease on that day. An application for relief must be submitted in writing to the local authority within 6 months of the end of the financial year to which it relates.

Full details on how to apply for this relief are available from the Business Rates office,

Charitable and Discretionary Relief

Charities, including registered Community Amateur Sports Clubs are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80% of the bill. Local councils have discretion to give further relief on the remaining bill.

Authorities also have discretion to give relief on all or part of any rates bill for property occupied by certain non-profit making bodies.

    The present guidelines for awarding discretionary relief are as follows:
  1. Where a charity is in receipt of 80% charitable relief the Council will not award a further 20% discretionary relief (except in the cases of properties occupied by local Scouts and Guides organizations, village halls which provide a Post Office facility and hospices within the district)
  2. The Council will give 80% Discretionary Relief up to a maximum rateable value of £9,000 in approved cases. In order to qualify the organization should not be established or conducted for profit and, in the case of a Sports or Leisure Club should provide facilities to the public with an emphasis on a Youth policy and activities which might otherwise be provided by the Council

The Council can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.

Rate Relief for Businesses in Rural Areas

Certain types of business in rural villages, with a population below 3,000 may qualify for rate relief of 50%. Businesses that qualify for this relief are the sole general store and the sole post office in the village, provided it has a rateable value of up to £6,000; any food shop with a rateable value of up to £7,000; and the sole pub and the sole petrol station in the village provided it has a rateable value of up to £10,500. Local councils have discretion to give further relief on the remaining bill on such property.

The local council may decide to give up to 100% relief to any other business in such a rural village, with a rateable value of up to £14,000, if it is satisfied that the business is of benefit to the community and having regard to the interests of its council tax payers.

If you would like further information or wish to apply for any of these reliefs please contact the Business Rates office on 01992 564 064 or on ndr@eppingforestdc.gov.uk.

What are Transitional Arrangements?

Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount by which a bill may rise following a revaluation. To help pay for the limits on increases in bills after a revaluation, 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 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 the revaluation date, transitional arrangements will not normally apply to the part of a bill that applies to any increase in rateable value due to those changes. Further information about transitional arrangements may be obtained from Epping Forest District Council or on the Office of the Deputy Prime Minister website.

Any transitional adjustments will be shown on the front of your bill.

How Can I Pay?

There are a variety of payment methods available for you to pay your bill. All payers receive the statutory scheme of 10 cash or cheque instalments unless an application is made in writing for one of the other payment methods below.

Paying by Direct Debit

Direct Debit logo

Click here to download a Direct Debit form

The Council operates a variable Direct Debit scheme which offers flexibility and convenience to the payer. There are a range of payment dates and frequencies available.

Please contact the Direct Debit Hotline on 01992 564 003 for further information or e-mail the Business Rates office on ndr@eppingforestdc.gov.uk

24 hour telephone payments on 01992 564 600

The Council now operates a 24 hour automated telephone payment service where you can make payments any time of the day using your debit card such as Switch or Visa Delta. Please make sure you have your account reference number and debit card available when telephoning the payment line.

Monthly Instalments Payable by Cheque or Cash

    There are 3 different ways to make these payments:
  1. Statutory scheme over 10 months payable on the 10th of the month running consecutively from April 2008 to January 2009
  2. Half-yearly payments to be made during April 2008 and October 2008
  3. Yearly payment to be made during April 2008
    Payments are to be made at:
  • One of the collection offices indicated below, or
  • By post addressed to Finance Service, Civic Offices, High Street, Epping, Essex, CM16 4BZ. Receipts for payment by cheque will not be issued unless the payment slip is presented intact together with the bill, with a stamped addressed envelope
Collection Offices
    Opening hours are Monday to Friday 9:00am to 4:45pm (Friday 4:30pm)
  1. Civic Offices, High Street, Epping
  2. Housing and cash Office, 63 The Broadway, Debden
  3. Town Hall, Highbridge Street, Waltham Abbey
    Payments by National Giro (Post Office)
  • All payments should quote the name address and Council Tax or Business Rates account number
  • The Epping Forest District Council account number is 302 4121.
  • The Post Office may charge you for this service

Rating Advisers

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 (RICS - website www.rics.org.uk) and the Institute of Revenues Rating and Valuation (IRRV - website www.irrv.org.uk) 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.

Useful Links

For more general information on business rates please click on the logo.

Link to 'Your Business Rates Bill 2005' leafletOffice of the Deputy Prime Minister (ODPM) is the website responsible for housing, local government, regeneration, planning and urban and regional issues. Click on logo to download the pdf 'Your Business Rates Bill 2005' leaflet.

Link to VOA website

The Valuation Office Agency (VOA) is an executive agency of the Inland Revenue and is responsible for business rates, council tax, valuations for Inheritance tax and Capital Gains Tax. Please click on the logo.

Link to RICS website

The Royal Institute of Chartered Surveyors (RICS) provides essential guidance to small businesses on all aspects of property including, business rates, leasing and planning permission.

Link to IRRV website

The Institute of Revenues Rating and Valuation (IRRV) is the largest professional institution operating in the field of revenues, benefits and valuation.

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Contacting Us

Epping Forest District Council
Civic Offices
High Street
Epping
Essex CM16 4BZ
Main switchboard
(01992) 564000

Main email address
ContactUs@eppingforestdc.gov.uk