The amount of rates that a business pays is calculated by multiplying the Rateable Value of the property, as set by the Valuation Office Agency, by the rate in the pound, as set by the Government each year. If you feel that the Rateable Value that has been applied to your business premises is incorrect, you do have the right to appeal against this. All appeals are dealt with by the Valuation Office, and they can be contacted at: Non Domestic Rates South West, Valuation Office Agency, 4th Floor, City Point, Bristol, BS1 6PL. You can also find out more information about valuation matters on their website: www.voa.gov.uk
The amount of rates due is collected by the council, on behalf of the Government.
Staff within the Local Tax team deal with over 3800 business rate accounts. Information is received by letter, telephone and occasionally by the ratepayer visiting our office. Changes in occupation and payment methods make up the majority of the issues dealt with, although the most time consuming matters are those raised by the Valuation Office Agency.
The Valuation Office Agency (VOA) inform us of any changes to the rateable value of a property which may result from an appeal against the rateable value, or as properties such as office blocks become partly occupied. Revised accounts are issued, as are refunds following overpayment of rates.
In certain circumstances, such as with charitable organisations and small businesses (low Rateable Value) the amount of Business Rates payable can be reduced by the granting of reliefs. These reliefs are administered, and reviewed annually by the team, to ensure that appropriate relief is applied to the account. For more detailed information please see Small Business Rate Relief Page
Every 5 years Rateable Values are reviewed by the Valuation Office, and transitional arrangements by the government. These amendments to the amount that rate payers are required to pay each year generates an increase in the volume of telephone calls and letters received.
If the monthly instalments are not paid exactly as shown on the bill, or on time, reminders and summonses may be issued. The council will apply for a Liability Order at the Magistrates Court, which enables a variety of recovery methods to be used to collect the outstanding amounts. These include instructing a bailiff to act on our behalf. If you find that you are unable to make your payments by the due date, irrespective of any recovery action that may have been taken, please contact us to discuss the way forward. It may be that an alternative arrangement can be entered into.
Staff are available to deal with any enquiries from Business Rate payers during normal office hours, including those relating to recovery action, by telephone, letter or meeting. You can contact us at Basingstoke and Deane Borough Council, Civic Offices, London Road, Basingstoke, RG21 7EA, (01256) 358555, or email local tax