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 rates bill
Your annual business rates bill is calculated and collected by us.
We multiply the rateable value of an individual property, which is set by the Valuation Office Agency (opens in new window) by a multiplier (the national non-domestic multiplier) set by central government. It is set for the whole of England and is effective from 1 April each year. The multiplier represents the number of pence in each pound of the rateable value that will be payable in business rates before any relief or discounts are applied. The calculation gives the amount of rates payable for the year.
The government reviews the multiplier each year to reflect changes in inflation. By law, the multiplier cannot increase or decrease by more than the rate of inflation, except in the year of a revaluation. In that year 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.
Request a business rates refund
You may be able to claim a refund if you have overpaid your business rates if:
- You have moved out of the property
- Been awarded an exemption or relief
- The Valuation Office have removed or reduced your rateable value of your property.
Use the form business rates refund to request a refund.
In order to complete this form you will need your business rates account reference which can be found on the front of your bill. All sections must be completed.
Changes in the rateable value
When a property is revalued there is a right of appeal. From the last revaluation in April 2017, if an appeal was successful the old rateable value was replaced by a new one. The result would mean the bill was recalculated. If the bill had transitional relief it could be that the change in rateable value made no difference to the bill until a later year.
The rateable value may change if any physical changes are made to your property, for example, building or demolishing an extension. Therefore such changes must be reported to us immediately. As owner, or ratepayer, you also have the right to appeal.
Appealing against the rateable value
If you think your rateable value is wrong, you can ask the Valuation Office Agency to change it.
If the Valuation Office agrees with your appeal, or if you can reach an agreement on another figure, the rateable value will be changed. If an agreement cannot be reached, or the matter is still outstanding after three months, the dispute will be passed to the Valuation Tribunal.
You must still pay the bill we have sent you even if you have appealed against it. The rates bill can only be changed when the Valuation Office has told us any new rateable value. For more information, please visit the GOV Valuation Office Agency website (opens in new window).
Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effect 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.
For help understand business rates, please see our business rates explained webpage.
For more information on the 2017 revaluation, rateable values and business rates, visit the Gov.uk website (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. 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 at the above address or by email to email@example.com. 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.