Business rates

Non-domestic rates

Non-domestic rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services.

Under the business rates retention arrangements introduced from 1 April 2013, authorities keep a proportion of the business rates paid locally.

The 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 authority and other local authorities in your area.

Further information about the business rates system, including transitional and other reliefs, is available on the Introduction to business rates (Gov.uk).

Business rates are charged on most non-domestic premises and commercial properties such as shops, offices, pubs, warehouses and factories.

Rates are usually paid by the occupier of the property. If the property is unoccupied then the owner or leaseholder will have to pay empty rates. Empty rates may be charged at a reduced rate. See our reductions and exemptions page.

Calculation of the Business rates bill

We work out your business rates bill by multiplying the rateable value of the property by the non-domestic multipliers that the government sets.  

The current multipliers are:

The current multiplier for a business property will be shown on the front of the Business Rates bill.

Only properties that are ‘wholly or mainly’ used for a qualifying purpose will be eligible for the retail, hospitality or leisure multipliers. Whether a property is wholly or mainly used for a qualifying purpose will be fact specific. Mansfield District Council will need to consider what the main use of the property is. It may be appropriate to consider use of floor space, turnover, staff, or other suitable metrics. For example, opening a small retail business in a property that is mostly used for non-retail activity (such as office space) will not meet the definition.

Further information about the retail hospitality & leisure multipliers can be viewed here. 

Full eligibility details can also be found on the GOV.UK website.

The Council has completed an exercise as far as possible, to establish which properties meet the guidance.  Please email businessrates@mansfield.gov.uk if you believe your business has been incorrectly categorised once you have received your business rates bill, and after you have read the eligibility details.

Rateable value

Apart from properties that are exempt from business rates, each non-domestic property has a rateable value which is set by the valuation officers of the Valuation Office Agency (VOA), an agency of Her Majesty’s Revenue and Customs. They compile and maintain a full list of all rateable values, available on the GOV Valuation Office Agency website.

The rateable value of your property is shown on the front of your bill. This broadly represents the yearly rent the property could have been let for on the open market on a particular date specified in legislation. From 1 April 2026 the 2026 rating list will be based upon values as at 1 April 2024.

Further information about the grounds on which challenges may be made and the process for doing so, is available on the guidance section of the Gov.uk website.

Changes in the rateable value

The rateable value of a property can change either every three years when the Valuation Office carries out a Revaluation or at any point when physical changes are made to a business property.

The Revaluation carried out by the Valuation office periodically ensures that business rates bills are up-to-date, more accurately reflect current rental values and relative changes in rents. Frequent revaluations ensure the system continues to be responsive to changing economic conditions.  2026 is a Revaluation year, please refer to our Revaluation 2026 page for further information.

If any physical changes are made to your property, for example, a new or enlarged building, adding a mezzanine floor or demolishing in part or full, it is important to report such changes to us immediately so we can liaise with the Valuation Office to have the rateable value amended.    As an owner, or ratepayer, you will have the right to appeal should you disagree with the outcome. 

When a property is revalued by the Valuation Office there is also a right of appeal. 

Business rates instalments

Payment of business rate bills is automatically set on a 10-monthly cycle from April each year. However, the Government has put in place regulations that allow ratepayers to require their local authority to enable payments to be made through 12 monthly instalments.  The most convenient way to take up this offer is to set up a direct debit.

If you are unable to or do not want to pay by direct debit but would like to pay your rates bill over 12 months, you should contact us as soon as possible by emailing us at businessrates@mansfield.gov.uk

Business rate reliefs, discounts and exemptions

Depending on individual circumstances, a ratepayer may be eligible for a rate relief (i.e. a reduction in your business rates bill). There are a range of available reliefs, some are permanent, and others are temporary.  Please refer to our Business rates, reductions, discounts and exemptions page for full details. 

Further detail on reliefs is also provided on the Business Rate Relief (Gov.uk)Gov.uk.

Subsidy control

Please note the award of reliefs is subject to subsidy control regulations and any relief provided by local authorities must comply with the UK’s domestic and international subsidy control obligations

 If you feel that you are subject to these regulations and should not receive relief you have received you should contact us to have it removed. Further guidance is available at GOV.UK

Ratings advisers

Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. 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.

Information supplied with demand notices

Information relating to the relevant and previous financial years in regard to the council's gross expenditure is available on our Finance webpages. A hard copy is available on request.

Who do I contact for more information?

If you need more information about business rates billing please contact us.

If you need more information about valuation, please contact the Valuation Office Agency.

United Kingdom General Data Protection Regulation 2016 (UK GDPR) / Data Protection Act 2018 (DPA) - Privacy Notice:

Under the UK GDPR and DPA, Mansfield District Council, Chesterfield Road South, Mansfield, Notts. NG19 7BH is a Data Controller for the information it holds about you. The council will hold information provided by you in relation to your business rates account. The lawful basis under which the Council uses personal data for this purpose is Public Task.

Valuation and property details are held permanently by the Council, however correspondence held in relation to business rates and Business Improvement District will be held for seven years after the last action. Subject to some legal exceptions, you have the right to request a copy of the personal information the Council holds about you; to have any inaccuracies corrected; to have your personal data erased; to place a restriction on our processing of your data; to object to processing; and to request your data to be ported (data portability). The information provided by you may also be used for other functions carried out by the Council in accordance with UK GDPR and DPA. Please note that all information collected for the purpose of processing Business Rates will be taken as 'Information Provided in Confidence' in order to facilitate Mansfield District Councils obligations under the Local Government Finance Act 1992. For more information about how the Council may use your data and to learn more about your rights please see the council's Privacy Statement.

If you have any concerns or questions about how your personal data is processed, please contact the council's Data Protection Officer by post or by email to dpo@mansfield.gov.uk. If you are dissatisfied with the Council's response you can complain to the Information Commissioner's Office in writing to: Information Commissioner's Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF or by telephone 0303 123 1113 (local rate) or 01625 545 745.