National Non-Domestic Rates

Transcription

1 L E I C E S T E R C I T Y C O U N C I L National Non-Domestic Rates (Business Rates) Explanatory Notes 2015/2016 Also includes details of help and support available to businesses This leaflet is important and forms part of your bill CONTACT BUSINESS RATES AT: Customer Service Centre, York House, 91 Granby Street, Leicester LE1 6FB business.rates@leicester.gov.uk PHONE: FAX:

2 Click, click Sorted. View and manage your business rates account online: leicester.gov.uk/myrb Change to direct debit The easiest and most convenient way to pay your business rates. Complete the form on page 4 or go to: leicester.gov.uk/ddpayments Paperless billing For a faster, more efficient and convenient way to receive your bills please go to: leicester.gov.uk/e-bill leicester.gov.uk Go online for council services. It s quicker, cheaper and more convenient.

3 1 Business Rates direct debit form 2 How to pay your Business Rates 3 Information about your Business Rates 4 Explanatory notes prepared by the Government 5 Where to get further advice 6 Change of address form - Leavers (Vacations) 7 Change of address form - New Occupiers 8 Business Rates standing order form Help and support available to businesses 1 Leicester & Leicestershire Enterprise Partnership - Gateway to business support 2 Business continuity for businesses 3 Leicester apprenticeship hub - Support for apprentices and employers 4 Free environmental survey for Leicester and Leicestershire organisations Contents If you need help reading this publication or require it in a different format please phone: Please remember to write your business rates reference number on any correspondence you send and include a contact telephone number and address. Financial information relating to this authority, Leicestershire and Rutland Combined Fire Authority and the Office of Police and Crime Commissioner for Leicestershire can be found at - follow the link on the left called 2015/16 Council Tax / NNDR bill enclosures. Please contact us if you require a hard copy of this information. You will also find other useful information about Business Rates from the main link address. FAIR PROCESSING NOTICE - How we will use your information: Any personal information that you provide will be processed in accordance with the Data Protection Act It will be used by Leicester City Council and our partners to deliver and improve services and fulfil our statutory duties. We will not disclose any personal information to any other third parties unless required to do so by law. Read more about how we use personal data in our Fair Processing / Privacy notice on Printed on 95% recycled paper Produced by Leicester City Council N A T I O N A L N O N - D O M E S T I C R A T E S 3

4 1Business Rates Direct Debit form The Direct Debit guarantee This guarantee should be detached and retained by the payer This Guarantee is offered by all banks and building societies that accept instructions to pay Direct Debits. If there are any changes to the amount, date or frequency of your Direct Debit, Leicester City Council will notify you 10 working days in advance of your account being debited or as otherwise agreed. If you request Leicester City Council to collect a payment, confirmation of the amount and date will be given to you at the time of the request. If an error is made in the payment of your Direct Debit by Leicester City Council or your bank or building society you are entitled to a full and immediate refund of the amount paid from your bank or building society. If you receive a refund you are not entitled to, you must pay it back when Leicester City Council asks you to. You can cancel a Direct Debit at any time by simply contacting your bank or building society. Written confirmation may be required. Please also notify us. Instructions to your Bank or Building Society to pay by Direct Debit Please fill in the form and send to: Leicester City Council, FREEPOST RTRE-HTRJ-CSSJ, Revenues & Benefits Service, York House, 91 Granby Street, Leicester LE1 6FB. 1. Name and full postal address of your Bank/Building Society branch To the Manager Bank/Building Society Address Name(s) of account holder(s) Signature(s) Postcode Date Originator's Identification Number Telephone No. (optional) Bank/Building Society account number Branch Sort Code Business Rates reference number from your bill Instruction to your Bank or Building Society Please pay Leicester City Council (LCC) Direct Debits from the account detailed in this instruction subject to the safeguards assured by the Direct Debit Guarantee. I understand that this instruction may remain with LCC and details will be passed electronically to my Bank/Building Society. Banks and Building Societies may not accept Direct Debit instructions from some types of account. Please tick your preferred payment date: 1 st 10 th 20 th 28 th Instalments over a full financial year (pro rata) Please note the actual number of instalments will depend upon the number of months remaining in the financial year. 4 N A T I O N A L N O N - D O M E S T I C R A T E S

5 How to pay your Business Rates 2You need to pay your Business Rates at the start of the financial year (1st April), or in 10/12 monthly instalments, as shown on your bill, unless you take over the property during the year. If you pay by any method other than Direct Debit, you should pay 3-5 days before the payment due date to allow for postal delivery/bank processing. Recovery action will be taken if payment is not made in accordance with your instalments. This could result in your right to pay by instalments being cancelled and the outstanding balance becoming due immediately. Further action may also result in costs being added to your outstanding balance. Difficulty paying? We may be able to make a payment arrangement depending on what action has already been taken to collect the amount due. Any payment arrangement, however, must be paid by Direct Debit. Our contact details are shown on page 14 of this leaflet. You can spread your payments over 12 months (instead of 10) from April 2015 to March Further details are shown on the back of your bill. Your Business Rates bill can be paid by any of the following methods: Direct Debit This is the simplest and most efficient way to pay. You have a choice of four dates, 1st, 10th, 20th or 28th of the month, so you can plan your payments to suit your business. To change your payment method to Direct Debit fill in the Direct Debit instruction on page 4 of this booklet, sign it and send it to: Leicester City Council, FREEPOST RTRE-HTRJ-CSSJ, Revenues & Benefits Service, York House, 91 Granby Street, Leicester LE1 6FB To make it even easier, you can also telephone us on (0116) with your bank account name, number and sort code and we will set up the Direct Debit for you. There is no need to fill in any forms. If you already pay by Direct Debit you do not have to do anything. The monthly payments shown on your bill will automatically be made by your bank or building society. Standing Order To pay by standing order contact the Business Rates Section to ask for a mandate to be sent to you. Alternatively, complete the mandate on page 17 of this booklet and send it to your bank or building society. Please remember to set your standing order payment date at least five days before the instalment due date, so that you pay on the due date. If you already pay by standing order please remember to tell your bank/building society to pay the new monthly amounts shown on your bill. BACS Our account details are: Barclays Bank, 1-3 Haymarket Towers, Humberstone Gate, Leicester LE1 1WA, sort code , account number Online / Telephone Pay by debit card at any time either online via or telephone Please make sure you have your card details and Business Rates reference number ready when making the payment. Post Office / Paypoint You can pay at any Post Office or PayPoint outlet. Please keep the receipts for your records. You can find details of your nearest PayPoint outlet at under the section called Paying Business Rates. N A T I O N A L N O N - D O M E S T I C R A T E S 5

6 Information about your Business Rates 3Your Rates Bill Non-Domestic Rates, or Business Rates, is a tax on non-domestic properties. The charge is based on the rateable value and the national multiplier and the amount payable may then be subject to certain reliefs or exemptions. The rateable value of the property is the first element in the calculation of the rates bill. Rateable values are normally assessed on a five yearly basis by the Valuation Office Agency, which is an executive agency of HM Revenue and Customs and independent of the Council. Generally the rateable value of a property reflects the annual rent that it could have been let for on the open market. The second element in the rates bill is the national rate or "multiplier", expressed in pence per pound and is set by the Government each year. The basic rates liability, before any reliefs or exemptions, is calculated by multiplying the rateable value of the property by the multiplier. The Council's role is to bill and collect the rates and administer reliefs and exemptions. Under the Business Rates Retention Scheme the Council keeps a proportion (49%) of the income it receives from rates and a further 1% is allocated to the Leicester, Leicestershire and Rutland Fire Authority. The remaining 50% is kept by Government. The system is intended to create a direct link between rates collected and Council income. Exemptions Some types of property are fully exempt from Business Rates. This means that no rates are charged for them. Exempt properties include: Agricultural land and buildings; Fish farms; Public places of religious worship; Sewers; Public parks; Certain properties used for disabled people; Swinging moorings for boats. Rates Liability Rates are normally due from the occupier of the non-domestic property. This will normally be the owner-occupier or the leaseholder of the property. Please let us know within 21 days if you occupy and/or vacate a business property by completing the form(s) in this booklet; we will then send you a new or revised bill. Empty (Unoccupied) Properties Empty properties that do not qualify for an exemption are charged at a zero rate for the first three months followed by a full (100%) charge. The three months exemption is extended to six months for industrial properties such as factories, warehouses and workshops. Properties owned by charities and community amateur sports clubs are not liable to empty property rates if the property's next use is likely to be wholly or mainly for charitable purposes or for the purposes of a sports club. You can appeal to the Valuation Office (contact details are given in the next section) if you disagree with the rateable value of the property or if it is in poor condition and cannot be economically repaired. The Valuation Officer may reduce the rateable value or delete it from the rating list altogether. The owner or the leaseholder is liable to pay rates on an empty property. The following exemptions apply: Properties unoccupied for the first three months (extended to six months for industrial properties). This exemption 6 N A T I O N A L N O N - D O M E S T I C R A T E S

7 always starts from the date the property first becomes empty. If you buy or lease a property that is already unoccupied, this exemption does not start again when you acquire it. The empty property must be occupied for at least six weeks before a further three/six month exemption period can begin. Properties with a rateable value of less than 2,600. Certain listed buildings or where the building is the subject of a building preservation notice or it is scheduled as an ancient monument. Properties where occupation is prohibited by law. Properties that are kept empty following action taken by or on behalf of the Crown or any local or public authority to prohibit occupation of the property or to acquire it. Where the person entitled to possession of the property is acting in the capacity as: A personal representative of a deceased person. A liquidator, an administrator or as a trustee under a deed of arrangement or where the owner/leaseholder is the subject of bankruptcy proceedings this is up to the date that the property is sold or the lease is disclaimed by the Official Receiver or the Insolvency Practitioner. Newly built properties from October 2013 for a period of 18 months, up to state aid limits, where the property is first entered on to the valuation list between 1st October 2013 and 30th September 2016 and comprises wholly or mainly of new structures. The 18 month exemption includes any three or six month exemption that may be applicable as per above. You will not have to apply for any of these exemptions but if you receive a bill and you think the property should be exempt, you should contact us immediately. Partly Occupied Properties Generally the full rate applies but where a property is partly occupied for a short time, we have discretion in certain cases to award relief in respect of the unoccupied part by apportioning the rateable value between occupied and unoccupied parts. After the initial three months exemption period (six months, for an industrial property), the apportionment will cease and the occupied rate will apply to the whole property. The apportionment can continue beyond this period if one of the other empty rate exemptions applies to the unoccupied part. Rateable Value The Rateable Value is an estimate of the yearly rent at which your property might reasonably have been let if it had been on the market since 1st April The value is set by an independent Government valuer employed by the Valuation Office, which is an agency of HM Revenue and Customs. If you want to see how it compares with the rateable value of other properties in Leicester you can inspect the rating list at: Customer Service Centre, York House, 91 Granby Street, Leicester LE1 6FB Telephone: Fax: business.rates@leicester.gov.uk The Valuation Office, Enkalon House, 92 Regent Road, Leicester LE1 7DD The full contact details for all Valuation Office enquiries are: Non - Domestic Rates East, Valuation Office Agency, Rosebery Court, Central Avenue, St Andrews Business Park, Norwich NR7 0HS Telephone: Fax: ratingeast@voa.gsi.gov.uk Website: N A T I O N A L N O N - D O M E S T I C R A T E S 7

8 The current revaluation is effective from the 1st April Further information can be obtained from A revaluation takes place every five years, although the next one has been postponed by Government to The actual revaluation process involves the review of the rateable values of all non-domestic properties in England and Wales. It accounts for changes in the rental market and aims to redistribute (and not increase) the overall rates bill from those areas or property types that have declined in value to those areas or property types that have increased in value, relative to the average. The main purpose is to maintain fairness in the rating system, as the relative values of non-domestic properties change over time compared to the national average. The Valuation Office will have previously sent you a Summary Valuation showing the details they have used to work out your rateable value. Please note that although the valuations became effective on 1 st April 2010, the valuation date is fixed two years before that date (i.e.1 st April 2008), to give the Valuation Office time to collect the necessary information and prepare the valuations and to maintain fairness by having a fixed date. Please contact the Valuation Office if you are uncertain about any aspect of the valuation relating to your property. Appeal Against the Rateable Value If you think your rateable value is wrong, you can apply to the Valuation Office to change it (see page 7). The Valuation Office may correct a factual error without the need for an appeal. One appeal can be made per property during the years between lists, unless there is a change that results in a new assessment for that property or if there has been some physical change to the property or in the locality. You may appeal against the rateable value for your property if : you believe that the valuation of the property's rateable value is wrong; a change made to the valuation by the Valuation Officer is wrong, or has not been made; there is a material change in circumstances which you believe affects the value of your property, such as: a change in its physical state or use, for example the property has been demolished or is now a domestic property or the property has been incorrectly split into more than one listing, or combined with others into a single listing; a physical change in the locality; a change in the use of a neighbouring property. An appeal begins as a proposal to alter the rateable value in the list. A proposal form can be completed online (from the Valuation Office website address) or in paper form. You will have further rights of appeal to an independent Valuation Tribunal if the matter remains unresolved. Further information about the grounds on which appeals may be made and the process for doing so can be found at or directly from the Valuation Office. Making an appeal is free. However, if you do use independent rating advisers, our advice is to be careful whom you instruct. The Government has announced there will be limits on the backdating of changes to rating assessments with effect from 1st April If the Valuation Office receive your appeal on or after 1st April 2015 then the earliest they can back date any changes is to that date. Consequently we can only back-date any reduction to that same date. You will continue to have your full legal rights to appeal your rating assessment. The Valuation Office Agency will continue to fulfil their legal obligations to alter rating assessments if new information comes to light indicating the valuation is inaccurate. Any alterations they make on or after 1st April 2016 can only be backdated to 1st April Legally, rates are payable based on the value shown on the bill, even if an appeal is underway. Rates overpaid following any successful appeal for a reduction are refunded or credited, with 8 N A T I O N A L N O N - D O M E S T I C R A T E S

9 interest. Interest will not be payable where a liability order has been obtained from the Magistrates Court to recover any overdue business rates. Calculation of your Rates Bill To work out your bill, we must start by multiplying your rateable value by the Multiplier or the Poundage. This is an amount which is fixed each year by the Government. For 2015/16 the multipliers for England are (Small Business Non-Domestic Multiplier) and (Non-Domestic Multiplier). Rates will be calculated using the lower ( 0.480) multiplier for all occupied properties with a rateable value of less than 18,000. The higher multiplier ( 0.493) will apply to all unoccupied properties and those occupied but with a rateable value of 18,000 or more. Ratepayers in receipt of mandatory rate relief will also have their rates bills calculated using the higher multiplier, irrespective of the rateable value. So, for example, if you occupy a property with a rateable value of 15,000 ( 15,000 x 0.480), the calculation will give a figure of 7,200 to pay and this changes to 9,860 if the rateable value is 20,000 ( 20,000 x 0.493). In many cases, the calculation will give you your rates bill. But for others, there will be further calculations to do, because of transitional arrangements and other rate reliefs. Further details and explanations will be shown on the bill. Transitional Arrangements The transitional relief scheme introduced in 2010, to limit the impact on those ratepayers facing an increase in their rate bills - funded by those facing decreases, ends on 31st March The Government has, however, extended the scheme for properties with a rateable value up to and including 50,000. The cap on increases in 2015/16 for small properties with a rateable value of less than 18,000 is 15% and 25% for others up to a limit of 50,000. The scheme is now discretionary and the number of ratepayers affected is very small. For further information please contact us. Rates Reductions and Reliefs Rate reliefs and reductions may apply in certain circumstances. Further information is available in section 4 overleaf, Explanatory notes prepared by the Government, under the following headings: Unoccupied Property Rating Partly Occupied Property Relief Small Business Rate Relief please see the notes on page 12 of this booklet. If you meet the necessary criteria, please contact us or you can download the form from our website, Please note that the higher level of relief has been retained by the Government until 31st March You are also able to occupy an additional property without the loss of small business rate relief on an existing property for a period of 12 months. Charity and Registered Community Amateur Sports Clubs (CASCs) Relief. To register as a CASC, please contact: HM Revenue and Customs Charities New Cases S0708 PO Box 205, Bootle L69 9AZ Non-Profit Making Organisation Relief Hardship Relief Retail Discounts - Important changes to help retail businesses were introduced by the Government last year. Please see page 13 of this booklet. Our retail relief policy, allowing a reduction of up to 1,500 for qualifying occupied retail premises with a rateable value of 50,000 or less, can be found at If you think you qualify for this relief and it has not already been allowed on your bill, please complete the appeal form from our website and return it to us as soon as possible. A 50% discount for 18 months is also available for those businesses that move into retail premises that have been empty for a year or more. This is available for N A T I O N A L N O N - D O M E S T I C R A T E S 9

10 businesses which move into empty premises between 1st April 2014 and 31st March For further information please contact us or visit: We now have a new pilot scheme to grant discretionary rate relief (local discount) to help businesses achieve their growth potential. The aim of this scheme is to create the right environment for businesses to achieve their growth plans, create jobs and contribute to the economic development of Leicester. It is split into three themes: 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 1st April 2013, authorities keep a proportion of the business rates paid locally. This provides a direct financial incentive for authorities to work with local businesses to create a favourable local environment for growth since authorities will benefit from growth in business rates revenues. 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 local authorities in your area. Further information about the business rates system, including transitional and other reliefs, may be obtained at 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 1. Supporting high-growth businesses; 2. Bringing properties with significant economic value back into use; and 3. Attracting inward investors. Businesses can apply for relief through a competitive application process. Awards are discretionary and meeting the criteria does not automatically trigger relief. To view our policy or download an application form go to For more details on any of the above reductions/ reliefs please contact the Revenues & Benefits Service (Business Rates). Our contact details are shown on page Explanatory notes prepared by the Government (VOA), an agency of Her Majesty s Revenue and Customs. They draw up and maintain a full list of all rateable values, available at government/organisations/valuation-office-agency. The rateable value of your property is shown on the front of this bill. This 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 1st April 2010, this date was set as 1st April The valuation officer may alter the value if circumstances change. The ratepayer (and certain others who have an interest in the property) can appeal against the value shown in the list if they believe it is wrong. The Government has announced there will be limits on the backdating of changes to rating assessments with effect from 1st April If the Valuation Office Agency receive your appeal on or after 1st April 2015 then the earliest they can back date any changes is that date. Your billing authority can only backdate any business rates rebate to that same date. You will continue to have your full legal rights to appeal your rating assessment. 10 N A T I O N A L N O N - D O M E S T I C R A T E S

11 The Valuation Office Agency will continue to fulfil their legal obligations to alter rating assessments if new information comes to light indicating the valuation is inaccurate. Any alterations they make on or after 1st April 2016 can only be backdated to 1st April Further information about the grounds on which appeals may be made and the process for doing so can be found on the website or obtained from your local valuation office. National Non-Domestic Rating Multiplier The local authority works out the business rates bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers: the standard non-domestic rating multiplier and the small business nondomestic rating multiplier. The former is higher to pay for small business rate relief. Except in the City of London where special arrangements apply, the Government sets the multipliers for each financial year for the whole of England according to formulae set by legislation. Between revaluations, the multipliers generally change each year in line with the Retail Price Index in September of the previous year and to take account of the cost of small business rate relief. The calculation of the multipliers has taken account of the Government s decision in the Autumn Statement 2014 to cap the inflation increase to 2% in The current multipliers are shown on the front of this bill. Business Rates Instalments Payment of business rate bills is automatically set on a 10-monthly cycle. However, the Government has put in place regulations that allow businesses to require their local authority to enable payments to be made through 12 monthly instalments. If you wish to take up this offer, you should contact the local authority as soon as possible. Revaluation 2017 All rateable values are reassessed at a general revaluation to ensure bills paid by any one ratepayer reflect changes over time in the value of their property relative to others. This helps maintain fairness in the rating system by updating valuations in line with changes in the market. The current rating list is based on the 2010 revaluation. The Government has confirmed that the next revaluation will take place in 2017 based on rental values at 1st April More information on revaluation 2017 can be found at: In the year of revaluation the multipliers are rebased to account for overall changes to total rateable value and to ensure that the revaluation does not raise extra money for Government. Similarly, the change in the revaluation date to 2017 has no effect on the total amount of revenue raised from business rates. Unoccupied Property Rating Business rates will not be payable in the first three months that a property is empty. This is extended to six months in the case of certain industrial properties. After this period rates are payable in full unless the unoccupied property rate has been reduced by the Government by order. In most cases the unoccupied property rate is zero for properties owned by charities and community amateur sports clubs. In addition, there are a number of exemptions from the unoccupied property rate. Full details on exemptions can be obtained from your local authority. If the unoccupied property rate for the financial year has been reduced by order, it will be shown on the front of this bill. The Government has introduced a temporary measure for unoccupied new builds from October Unoccupied new builds will be exempt from unoccupied property rates for up to 18 months (up to state aid limits) where the property comes on to the list between 1st October 2013 and 30th September The 18 month period includes the initial 3 or 6 month exemption and N A T I O N A L N O N - D O M E S T I C R A T E S 11

12 so properties may, if unoccupied, be exempt from non-domestic rates for up to an extra 15 or 12 months. Partly Occupied Property Relief A ratepayer is liable for the full non-domestic rate whether a property is wholly occupied or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion in certain cases to award relief in respect of the unoccupied part. Full details can be obtained from the local authority. Small Business Rate Relief Ratepayers who are not entitled to another mandatory relief or are liable for unoccupied property rates and occupy a property with a rateable value which does not exceed 17,999 outside London or 25,499 in London will have their bill calculated using the lower small business non-domestic rating multiplier, rather than the national nondomestic rating multiplier. In addition, generally, if the sole or main property is shown on the rating list with a rateable value which does not exceed 12,000, the ratepayer will receive a percentage reduction in their rates bill for this property of up to a maximum of 50% for a property with a rateable value of not more than 6,000. The Government has announced, in the Autumn Statement 2014, that the doubling of the usual level of relief - to a maximum of 100% - will continue for a further year, until 31st March Generally, this percentage reduction (relief) is only available to ratepayers who occupy either- (a) one property, or (b) one main property and other additional properties providing those additional properties each have a rateable value which does not exceed 2,599. The rateable value of the property mentioned in (a), or the aggregate rateable value of all the properties mentioned in (b), must not exceed 17,999 outside London or 25,499 in London on each day for which relief is being sought. If the rateable value, or aggregate rateable value, increases above those levels, relief will cease from the day of the increase. The Government has introduced additional support to small businesses. For those businesses that take on an additional property which would normally have meant the loss of small business rate relief, the Government has confirmed that they will be allowed to keep that relief for a period of 12 months. An application for Small Business Rate Relief is not required. Where a ratepayer meets the eligibility criteria and has not received the relief they should contact their local authority. Provided the ratepayer continues to satisfy the conditions for relief which apply at the relevant time as regards the property and the ratepayer, they will automatically continue to receive relief in each new valuation period. Certain changes in circumstances will need to be notified to the local authority by a ratepayer who is in receipt of relief (other changes will be picked up by the local authority). The changes which should be notified are- (a) the ratepayer taking up occupation of an additional property, and (b) an increase in the rateable value of a property occupied by the ratepayer in an area other than the area of the local authority which granted the relief. Charity and Community Amateur Sports Club (CASC) Relief Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or the club, and is wholly or mainly used for the charitable purposes of the charity (or of that and other charities), or for the purposes of the club (or of that and other clubs). 12 N A T I O N A L N O N - D O M E S T I C R A T E S

13 The local authority has discretion to give further relief on the remaining bill. Full details can be obtained from the local authority. Retail Discounts The Government is giving funding to local authorities so that they can provide a discount worth up to 1,000 in and up to 1,500 in to retail premises with a rateable value of up to 50,000. This will provide support to premises including pubs, cafes, restaurants and shops. Full details can be obtained from the local authority. The Government is also giving funding to local authorities so that they can provide a 50% discount for 18 months for those businesses that move into retail premises that have been empty for a year or more. This is available for businesses which move into empty premises between 1st April 2014 and 31st March Full details can be obtained from the local authority. Local Discounts Local authorities have a general power to grant discretionary local discounts. Full details can be obtained from the local authority. State Aid The award of such discounts 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 the local authority immediately with details of the aid received. Hardship Relief The local authority has discretion to give hardship relief in specific circumstances. Full details can be obtained from the local authority. 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 and the Institute of Revenues, Rating and Valuation (IRRV - website 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 gross expenditure of this local authority is available at - follow the link on the left called 2015/16 Council Tax / NNDR bill enclosures. A hard copy is available on request by writing to the council or telephone N A T I O N A L N O N - D O M E S T I C R A T E S 13

14 5 Where to get further advice You can contact Revenues & Benefits Service (Business Rates): By telephone: Our opening times are from 8am to 6pm Monday to Friday. Your call may be recorded for quality and training purposes By visiting us at: Customer Service Centre, York House, 91 Granby Street, Leicester LE1 6HL. Our opening times are from: 8.30am - 5pm Monday, Tuesday and Thursday; 9.30am - 6pm Wednesday; 8.30am pm Friday. By business.rates@leicester.gov.uk By fax: By writing to: Leicester City Council Freepost RTRE-HTRJ-CSSJ, Revenues and Benefits Service (Business Rates), York House, 91 Granby Street, Leicester LE1 6FB If you need help reading this publication or require it in a different format please phone Further information about business rates is also available from these websites: (search for business rates) 14 N A T I O N A L N O N - D O M E S T I C R A T E S

15 National Non-Domestic Rates (Business Rates) 6Change of address form Leavers (Vacation) Please complete this form and return it as soon as possible to: Leicester City Council, FREEPOST RTRE-HTRJ-CSSJ, Revenues & Benefits Service, York House, 91 Granby Street, Leicester LE1 6FB; Tel: ; Fax: Reference Number 8 1 Address of property 2 Name of person(s)/ltd company vacating above property 3 Date of removal of all furniture and effects 4 Date tenancy ceased or sale completed (if known) 5a Your new correspondence address 5b 6a Addresses of any other properties within the City for which you receive a separate rate account Address to which you are moving 6b 6c If this address is in the City, will you be the ratepayer(s)? Name and address of your solicitor 7a In respect of the property at (1) above, if you were: a tenant - please give owner's/agent's name and address 7b an owner/occupier - please give the new occupier's name and address, if known I declare the information on this form to be correct to the best of my belief. I understand that an inspection of the property may need to be made by Leicester City Council. Tel no: Ratepayer's signature: Mr/Mrs/Miss Position in company if applicable Date Data Protection: Any personal information that you provide will be processed in accordance with the Data Protection Act It will be used by Leicester City Council and our partners to deliver and improve services and fulfil our statutory duties. We will not disclose any personal information to any other third parties unless required to do so by law. Read more about how we use personal data in our Fair Processing / Privacy notice on 15

16 National Non-Domestic Rates (Business Rates) 7Change of address form New Occupiers Please complete this form and return it as soon as possible to: Leicester City Council, FREEPOST RTRE-HTRJ-CSSJ, Revenues & Benefits Service, York House, 91 Granby Street, Leicester LE1 6FB; Tel: ; Fax: Reference Number (if known) 1 Situation/Address of property 2 FULL name of new occupier and/or company name - if Ltd. Co. state Co. number 3 Date of occupation OR date of property furnished (if earlier) 4 Date of completion of purchase or date tenancy commenced 5 Address for correspondence (if different from 1 above). If Ltd. Co. state Reg. Office 6 If sole trader or partnership, your home address 7 Your previous business address 8 Name and address of solicitors (if any) 9 If you are not the owner of the property state name and address of owner/agent 10 Name and forwarding address of previous occupier Do you wish to pay by instalments? YES / NO. If yes, please tick method of payment required Direct Debit (please complete the form on page 4 of this leaflet) Bank Standing Order I declare the information on this form to be correct to the best of my belief. I understand that an inspection of the property may need to be made by Leicester City Council. Tel no: Ratepayer's signature: Mr/Mrs/Miss Position in company if applicable Date 16 Data Protection: Any personal information that you provide will be processed in accordance with the Data Protection Act It will be used by Leicester City Council and our partners to deliver and improve services and fulfil our statutory duties. We will not disclose any personal information to any other third parties unless required to do so by law. Read more about how we use personal data in our Fair Processing / Privacy notice on

17 Business Rates Standing Order form 8Please fill in this form to instruct your bank or building society to make payments from your account by standing order. Then return this form to your bank or building society. Instructions to your bank or building society Please pay: Barclays Bank, 1-3 Haymarket Towers, Humberstone Gate, Leicester Sort code: For the credit of: Leicester City Council Account number: Business Rates reference number (Please enter the reference number on the front of your bill.) Name and full address of your bank or building society 8 Name of your bank or building society account to be debited Bank or building society account number Sort code Date of first payment: Amount of first payment: Further payments of: On the: until Your signature: day of each month or you receive further notice from me in writing. Date: Tel. number: Please set your standing order payment 5 days before the instalment dates on your bill to allow for the payments to be credited to your Business Rates account on time. N A T I O N A L N O N - D O M E S T I C R A T E S 17

18 BUSINESS GATEWAY Your Gateway to Business Support in Leicester & Leicestershire STARTING A BUSINESS GROWING YOUR BUSINESS ACCESS TO FINANCE PREMISES & INVESTING TRAINING & BizGateway@llep.org.uk *calls to 0300 number will cost the same as calls to geographic numbers (starting 01 or 02), and may be included as part of any inclusive call minutes or discount schemes in the same way as geographic calls as defined by your provider.

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