Business rates

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 tax payers, 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 Gov.uk website (opens in new window).

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

Your annual business rates bill is calculated and collected by us.

The amount you must pay depends upon:

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

There are currently two non-domestic multipliers:

  • small business multiplier: 49.9p payable by properties eligible to receive small business rate relief
  • large business multiplier: 51.2p payable by all properties, except those that qualify for small business rate relief

Ratepayers who occupy a property with a rateable value which does not exceed £50,999 (and who are not entitled to certain other mandatory relief[s] or are liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier.

The multiplier for a financial year is based on the previous year’s multiplier adjusted to reflect the Consumer Price Index (CPI) inflation figure for the September prior to the billing year. 

The government normally changes the multiplier every year, in line with inflation but the rates above have been frozen so apply for the 2023-24 year also.

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 current multiplier is shown on the front of your bill.

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 (opens in new window).

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. The current 2017 rating list is set as at values on 1 April 2015.  From 1 April 2023 the 2023 rating list will be based upon values as at 1 April 2021.

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 (opens in new window).

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.  2023 is a Revaluation year, please refer to our Revaluation 2023 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 Gov.uk website (opens in new window). 

State Aid

The award of discretionary reliefs is considered likely to amount to State aid. However, it will be state aid compliant where it is provided in accordance with the De Minimis Regulations EC 1407/2013. The De Minimis Regulations allow an undertaking to receive up to €200,000 ‘de minimis’ aid over a rolling three year period. If you are receiving, or have received, any ‘de minimis’ aid granted during the current or two previous financial years (from any source), you should inform us immediately with details of the aid received.

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 (opens in new window) and the Institute of Revenues Rating and Valuation (opens in new window) 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 (opens in new window).

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.