Your business rates explained

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "2015-16 Your business rates explained"

Transcription

1 Your business rates explained how your business rates are calculated page 3 how to pay page 6 reducing your payment page 8 answers to common questions page 11 useful contacts page

2 What do your business rates pay for? The council collects business rates on behalf of the Government, who set the rates each year. Your rate is determined by the rateable value of your property and the business rate multiplier. The rate you pay is based on the rateable value of your property provided to us by the Valuation Office Agency (VOA). Since 1 April 2013, under new arrangements, instead of business rates being pooled and redistributed to local authorities by central government, the council keeps a proportion of the business rates collected locally to pay for the services we provide, such as street lighting, improving public spaces and keeping streets clean and safe. A proportion still goes to central government and some is given to the Greater London Authority (GLA) to pay for other services, such as police and fire. What are business rates? Business rates or non-domestic rates, as they re also known are the way occupiers of non-domestic property contribute towards the cost of local services. The money, together with revenue from council tax payers, revenue support grants provided by the Government and certain other sums, is used to pay for services provided by the council. Further information about the business rates system is available at Business Rate Supplements (BRS) The Business Rate Supplements Act 2009 enables levying authorities - county councils, unitary district councils and, in London, the Greater London Authority - to levy a supplement on the business rate to support additional projects aimed at economic development of the area. Business Rate Supplements (BRS) are not applicable to properties with a rateable value of 50,000 or below, and authorities have discretion to increase that threshold. The total maximum BRS which may be levied by a levying authority is 2p per pound of rateable value. Levying authorities have the power to apply such reliefs to the BRS as they think appropriate and in such cases must include an explanation of the rules for the application of those reliefs in the final prospectus for the BRS. The business rate supplement applicable in London is being levied by the Greater London Authority in relation to the Crossrail project. Further information may be found in the Crossrail BRS final prospectus which is available at 2

3 Rateable value and revaluations - The Valuation Office Agency Apart from properties that are exempt from business rates, all nondomestic properties have a rateable value that is set by the valuation officers of the Valuation Office Agency (VOA), an agency of Her Majesty s Revenue and Customs. The rateable value of your property is shown on your bill. This broadly represents the yearly rent the property could have been let for on the open market on a particular date. The current rating lists came into effect on 1 April 2010 and are based on the valuation date of 1 April Five-yearly revaluations make sure each ratepayer pays their fair contribution and no more, by ensuring the share of the national rates bill paid by any one ratepayer reflects changes over time in the value of their property, relative to others. The next revaluation is postponed until 2017 to provide greater stability for businesses and to encourage economic growth. Five yearly revaluations will continue from For further details of the postponement see: 112/wmstext/121112m0001.htm The VOA draws up and maintains a full list of all rateable values, which are available on their website at Appealing your valuation The Valuation Office Agency may alter the valuation if the circumstances of the property have changed. The ratepayer (and others who have an interest in the property) can appeal against the value shown in the list if they believe it is wrong. To appeal contact: Non-Domestic Rates London Valuation Office Agency, Chase House, 305 Chase Road, Southgate, London N14 6LZ W E T Information supplied with your business rates bill Information relating to Islington Council s gross expenditure in and previous financial years is available at Hard copies are available on request by ing or calling

4 National Business Rating Multiplier The council works out business rates bills 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 non-domestic rating multiplier. The former is higher to pay for small business rate relief or SBRR (for more information visit The Government sets the multipliers for each financial year for the whole of England according to formulae set by legislation, except in the City of London where special arrangements apply. Revaluations usually happen every five years, to make sure each ratepayer s contribution is fair. Between revaluations the multipliers change each year in line with inflation and to take account of the cost of small business rate relief. In the year of revaluation, the multipliers are rebased to account for overall changes to total rateable value and to ensure revaluation does not raise extra money for the Government. The current multipliers are shown on your bill. Transitional arrangements The Government has put in place a 2billion transitional relief scheme for those businesses that would have a significant increase in their rates liability. This limits and phases in rate bills changes, which were the result of the 2010 revaluation. To help pay for the limits on increasing businesses bills, there are also limits on reducing businesses bills. If there are any changes to the property after 1 April 2010, transitional arrangements will not normally apply to the part of a bill that relates to any increase in rateable value due to those changes. Changes to your bill as a result of other reasons (such as changes to the amount of small business rate relief) are not covered by transitional arrangements. The transitional arrangements are applied automatically and are shown on the front of your business rates bill. You can get more information about transitional arrangements and other reliefs on the website by ing or by calling us on For more information on the 2010 revaluation, visit 4

5 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 and the Institute of Revenues Rating and Valuations (IRRV 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. 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. You can get full details of exemptions by ing us at or calling us on If the unoccupied property rate for the financial year has been reduced by order, it will be shown on your bill. From October 2013, the Government has introduced a new temporary measure for unoccupied new build non-domestic properties. This means that properties that come on to the list between 1 October 2013 and 30 September 2016 will be exempt from unoccupied property rates for up to 18 months (up to state aid limits). To qualify, the property must also have been completed (ready for occupation) no longer than 18 months previously. The 18 month period includes the initial three or six month exemption and so properties may, if unoccupied, be exempt from non-domestic rates for an extra 12 or 15 months. At the end of the 18 month period, if the property is still unoccupied normal business rates will apply. 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

6 Partly occupied property relief A ratepayer is liable for the full non-domestic rate whether the 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. You can get full details by ing us at or by calling us on Paying your business rates We want to make paying your business rates as straightforward as possible. Here you ll find a variety of different ways you can pay. Paying by instalments However you pay, you can pay your business rates by instalments, allowing you to spread your payments. Please note that if you fall behind or make payments late, you will have to pay the full amount you owe. Please call for more information. You can ask to pay your business rates in 12 monthly instalments by calling us on by 20th March Direct Debit Direct Debit is the most convenient way to pay as you don t need to remember your payment dates! You can now pay up to 12 instalments throughout the year, instead of ten, and also have the choice of four payment dates 1st, 8th, 15th and 23rd of the month. To set up a Direct Debit visit If you pay by Direct Debit it s your responsibility to make sure there s enough money in your account each month. If there is not, your bank or building society may charge you fees or interest. Online You can make online debit card payments by visiting 6

7 By phone Debit card payments can be made over the phone. Call our 24-hour automated service on and have the reference number on your bill and your bank card ready. By telephone/internet banking To pay your bill using your bank s telephone or internet banking service, please quote Islington Council s bank account number and sort code , together with your eight digit business rates reference number. By cheque Cheques should be made out to Islington Council. Remember that you need to allow at least five working days for a cheque or bank payment to clear. Please ensure you have written your business rates account number on the back of your cheque. We cannot accept post-dated cheques. Send your cheques to the address below. We are here to help If you are having problems paying your business rates, or would like more information about business rates, please contact us at: Revenues and Benefits W E T A PO Box 34750, N7 9WF If you are not happy with the response you receive, contact: If you are still not satisfied, you can make a formal written complaint to: Head of Revenues PO Box 34750, N7 9WF. 7

8 8 Paying your share Businesses that fail to pay their bill will face legal action. If we don t receive the full amount within 14 days of asking for it, we will take legal action. This will inevitably mean having to pay extra costs on top of the outstanding business rates. If there is still a failure to pay, we have the right to take action such as calling in bailiffs to seize goods up to the amount you owe. We may also take bankruptcy action that could affect your ability to carry out your business or get credit. Personal Information Please note: Any personal information you give us is held securely and will be used only for council purposes. Information that was collected for one purpose may be used for another council purpose, unless there are legal restrictions preventing this. Islington Council may share information where necessary with other organisations, including (but not limited to) where it is appropriate to protect public funds and/or prevent fraud in line with the National Fraud Initiative guidelines. The use of data by the Audit Commission in a data matching exercise is carried out with statutory authority under its powers in Part 2A of the Audit Commission Act Please see for more information. Reducing your payment Some businesses and organisations may be eligible for relief on their rates. Small Business Rate Relief Ratepayers will be eligible for small business rate relief if: they are not entitled to another relief or are liable for unoccupied property rates; and occupy a property with a rateable value which does not exceed 25,499 in London ( 17,999 outside of London) If these criteria are satisfied, ratepayers will have their bill calculated using the lower small business non-domestic rating multiplier, rather than the national non-domestic rating multiplier. 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 the council. 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.

9 In addition, if the sole or main property has a rateable value which does not exceed 12,000, the ratepayer will receive a percentage reduction in their rates bill. The Government has doubled the usual level of relief until 31 March This means that there will be nothing to pay on properties with a rateable value of below 6,000 these properties would usually qualify for a 50% reduction. 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 (b) those additional properties each have a rateable value which (b) 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. Certain changes in circumstances will need to be notified to the council by a ratepayer who is in receipt of relief (other changes will be picked up by the council). The changes which should be notified are: (a) the ratepayer taking up occupation of an additional property, (b) an increase in the rateable value of a property occupied by the (b) ratepayer in an area other than the area of the local authority (b) which granted the relief. If you are not claiming and think you may be eligible, us at or call There is more information about relief on rates on page 10. Local Discounts Local authorities have a general power to grant discretionary local discounts. Full details can be obtained from the local authority. 9

10 Discount for certain premises with rateable value below 50,000 The Government announced in December 2014 that it will provide a relief of up to 1,500 to certain occupied retail properties with a rateable value of 50,000 or less in the years Details of how to apply can be found at Charity and Community Amateur Sports Club (CASC) Relief Charities and registered CASCs are entitled to 80% relief where the property is occupied by the charity or the CASC, 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 CASC (or of that and other CASCs). You can get more information by ing or by calling us on Non-Profit Making Organisation Relief The council has discretion to give relief to non-profit making organisations. For full details, or call us on Hardship Relief The council has discretion to give relief in special circumstances. For full details, or call us on Cancellation of Backdated Rates Liabilities The Government has put in place regulations to allow for the cancellation of certain backdated rates bills. Details of the Non- Domestic Rating (Cancellation of Backdated Liabilities) Regulations 2012 can be found on Information on the type of backdated rates liability that can be cancelled is available in the Business Rates Information letter titled Cancellation of Backdated Rates: file/8187/business_rates_information_letter_ pdf 10

11 Answers to common questions about business rates Has my Ratable Value changed? All business rates properties were subject to a National Revaluation in How can I challenge the new value if I think it is wrong? You can lodge an appeal with the Valuation Office Agency (VOA) but in the meantime you will need to pay the amount shown on your bill. Contact details for the VOA are on page 3. What is the Business Rates Supplement (BRS) and where can I find out more about it? It is a charge raised by the Greater London Authority (GLA) to contribute towards the Crossrail project. Visit for more information. What is being done to help small businesses? Small Business Rate Relief (SBRR) can be claimed if your rateable value is less than 25,500 and you are a single business. If you think you may qualify there is more information on page 8 or visit our website What is the easiest way to pay? Direct Debit is, and to make it even easier for you to pay your Business Rates we offer the option of 12 instalments. You also have the choice of four payment dates in the month the 1st, 8th, 15th and the 23rd. 11

12 Council budget 1 We receive income from council tax, business rates and funds from the Government. Information Supplied with Demand Notices Information relating to the relevant and previous financial years in regard to the gross expenditure of the local authority is available at uk/counciltax. A hard copy is available on request by writing to the council or at Subject to council approval on 26 February

13 Useful contacts Employment support and helping your local community We encourage and support local businesses who are interested in offering Islington residents opportunities such as work experience placements, apprenticeships or mentoring. If you might be able to help a local person improve their work skills or experience, please contact our Business Employment Support Team (BEST): W E T Trading standards: Contact us for advice on the sale of goods, consumer protection laws, underage and proxy sales, illegal street trading, counterfeit goods and more. W E T Parking: Everything you need to know about parking, including applying for a business permit, buying business visitor vouchers, paying a fine and parking restrictions, can be found on our website. You can also apply for a business parking bay across the whole borough visit the website to find out more and to apply. W Our resident roamer parking scheme means anyone with a resident permit can park free in any resident parking bay between 11am-3pm Monday-Saturday, with some restrictions on Arsenal match days and event days. 13

14 Rubbish and recycling collections for businesses: Our business waste and recycling collection service is highquality, competively priced and can be tailored to meet your business need. You can choose from a wide range of flexible collection options, using either bins or sacks. Just call our Commercial Waste team for further information. Please note: your business has a statutory duty to store, transport and dispose of waste legally. Should you need advice or guidance on complying with legislation the team will be happy to help. W T Free electronic and electrical equipment recycling for businesses: Use this free service to recycle your unwanted electrical goods legally, securely and responsibly. From laptops to fridges to hairdryers and vacuum cleaners, you can book a collection online. W T Anti-social behaviour hotline: If you are bothered by anti-social behaviour, for example street drinking, dumped rubbish or graffiti causing a nuisance in your community, we encourage you to report it so we can take action. W T We have anti-social behaviour officers on duty between 4pm- 2am, Sunday to Thursday, and 5pm-4am Friday and Saturday who can come and investigate. 14

15 Do you need advice on construction projects? Our Building Control service ensures your project complies with national building regulations. It is run by qualified, experienced surveyors and we cover all types of building projects from house extensions to major construction projects. W E T Are you thinking of extending or altering your premises but need some help with your planning application? Book an appointment with an experienced Planning Officer for advice before you submit your application to help resolve issues upfront and speed up the process. We offer a range of advice services, depending on the advice you need and the scale of your development proposal. Visit the website for more information and booking instructions. W Need a speedier broadband connection? Your business could get up to 3,000 towards high speed broadband. To find out more and apply, visit london.gov.uk/broadband If you would like more information or this document in large print or Braille, audiotape or in another language, please contact If you would like to know more about business rates, please contact: Published February

National Non-Domestic Rates Bill 2016/2017. Explanatory Notes Guide

National Non-Domestic Rates Bill 2016/2017. Explanatory Notes Guide National Non-Domestic Rates Bill 2016/2017 Explanatory Notes Guide Non-Domestic Rates Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic

More information

Your guide to Business Rates

Your guide to Business Rates Your guide to Business Rates 2016/2017 Introduction from Jules Pipe Introduction continued Jules Pipe Mayor of Hackney This booklet gives you information about Business Rates for Hackney in 2016/17. Business

More information

Business rates information 2014/15

Business rates information 2014/15 Business rates information 2014/15 n 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

More information

Business Rates. explanatory notes 2015/16

Business Rates. explanatory notes 2015/16 Business Rates explanatory notes Part one Explanatory Notes Non-Domestic Rates Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property

More information

Explanatory Notes 2014/2015

Explanatory Notes 2014/2015 Business Rates Explanatory Notes 2014/2015 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

More information

Business Rates. explained 2016-17

Business Rates. explained 2016-17 Business Rates explained 2016-17 1 A message from the Leader of Bradford Council What are Non-Domestic Rates? Dear Business Successful businesses are critical if Bradford District is to prosper and flourish.

More information

2015/2016 Your guide to Business Rates

2015/2016 Your guide to Business Rates 2015/2016 Your guide to Business Rates Introduction from Jules Pipe Explanatory notes Jules Pipe Mayor of Hackney Dear business owner, This booklet gives you information about Business Rates for Hackney

More information

A Guide To Your Non-Domestic Rates Bill 2015-2016. www.trafford.gov.uk

A Guide To Your Non-Domestic Rates Bill 2015-2016. www.trafford.gov.uk A Guide To Your Non-Domestic Rates Bill 2015-2016 www.trafford.gov.uk Introduction Each year Trafford Council collects Business Rates which help to pay for services in our community. For 2015/16 the increase

More information

Business Rates 2015/16. Thank you for recycling more. We ve frozen Council Tax again. WiganCouncilOnline

Business Rates 2015/16. Thank you for recycling more. We ve frozen Council Tax again. WiganCouncilOnline Business Rates 2015/16 Thank you for recycling more We ve frozen Council Tax again WiganCouncilOnline wigancouncil @wigancouncil wigan.gov.uk W I G A N 9 October 2015 Wigan Business Expo Twenty15 will

More information

A Guide to Business Rates. February 2011

A Guide to Business Rates. February 2011 A Guide to Business Rates February 2011 REVISION HISTORY Issue Description Date Author(s) 1.0 Initial Guidance Feb 2011 Rod Urquhart ARP Business Rates Guidance Page 2 of 11 What are Business Rates National

More information

Council Tax, Business Rates and other services

Council Tax, Business Rates and other services Council Tax, Business Rates and other services 2015/2016 www.bolton.gov.uk Contents Leader s message 3 How your money is spent 4 Your council tax 5 Your business rates 9 Your information 13 Financial information

More information

National Non-Domestic Rates

National Non-Domestic Rates 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

More information

Business Rates 2013/2014. stirling.gov.uk phone 0845 277 7000 text 07717 990 001

Business Rates 2013/2014. stirling.gov.uk phone 0845 277 7000 text 07717 990 001 Business Rates 2013/2014 stirling.gov.uk phone 0845 277 7000 text 07717 990 001 Business rates Rates are a tax on business properties. The rates charged for each property is determined by the rateable

More information

The Council Tax and Business Rate in Barnet 2015/16

The Council Tax and Business Rate in Barnet 2015/16 The Council Tax and Business Rate in Barnet 2015/16 2 The Council Tax and Business Rate in Barnet 2015/16 Contents Message from the council 4 Council budgets 2015/16 5 How we spend your money 6 Council

More information

Please return the application form in full. Do not remove any pages.

Please return the application form in full. Do not remove any pages. Kirklees Council Business Rates Civic Centre 1 Huddersfield HD1 2NF Application form for Business Rate Relief for: Small Businesses Charities Community Amateur Sports Clubs Non-Profit Making Organisations

More information

Business rates information booklet (Including Business Improvement District Levy)

Business rates information booklet (Including Business Improvement District Levy) 2015/16 Business rates information booklet (Including Business Improvement District Levy) Incorporating business rate information for Luton Borough Council, Bedfordshire Fire and Rescue Service and Bedfordshire

More information

National non-domestic rates to be collected by local authorities in England 2015-16 (Revised)

National non-domestic rates to be collected by local authorities in England 2015-16 (Revised) National non-domestic rates to be collected by local authorities in England 2015-16 (Revised) Local authorities estimate the non-domestic rating income in 2015-16 will be 23.1 billion, an increase of 0.7

More information

Your Council Tax and Non-Domestic Rates 2016/17

Your Council Tax and Non-Domestic Rates 2016/17 Your Council Tax and Non-Domestic Rates 2016/17 This leaflet forms part of your Demand Notice and should be read along with the information contained in the notice. General information on Council Tax Reduction

More information

Manchester City Council Report for Resolution. Report to: Finance Scrutiny Committee 9 January 2014

Manchester City Council Report for Resolution. Report to: Finance Scrutiny Committee 9 January 2014 Manchester City Council Report for Resolution Report to: Finance Scrutiny Committee 9 January 2014 Subject: Report of: Setting of the Council Tax Base and Business Rates Shares for Budget Setting Purposes.

More information

Council Tax Relief on the Grounds of Hardship

Council Tax Relief on the Grounds of Hardship Council Tax Relief on the Grounds of Hardship 1. Introduction 1.1 The Local Government Finance Act 1992 section 13a has always allowed for a discretionary relief of Council Tax in exceptional circumstances

More information

YOUR GUIDE TO COUNCIL TAX 2015/2016

YOUR GUIDE TO COUNCIL TAX 2015/2016 YOUR GUIDE TO COUNCIL TAX 2015/2016 Customer Service If you have any questions about any matters relating to your Council Tax or Business Rates account please get in touch with us by: Visiting www.wrexham.gov.uk

More information

Top 20 ways to reduce your empty property business rates liability

Top 20 ways to reduce your empty property business rates liability Top 20 ways to reduce your empty property business rates liability Top 20 ways to reduce your empty property business rates liability With many property owners currently struggling to rent out vacant properties,

More information

For more information. This leaflet is available on request in other formats such as large print and languages other than English.

For more information. This leaflet is available on request in other formats such as large print and languages other than English. For more information This Code of practice is approved by Ofwat and forms part of a suite of code of practice leaflets available to customers. This leaflet is available on request in other formats such

More information

South Lanarkshire Council Debt Recovery Policy

South Lanarkshire Council Debt Recovery Policy South Lanarkshire Council Debt Recovery Policy If you need this information in another language or format, please contact us to see how we can best meet your needs. Phone 0303 123 1015 or email equalities@southlanarkshire.gov.uk

More information

Debt recovery. code of practice

Debt recovery. code of practice Debt recovery code of practice We want to help As a Wessex Water customer, you are entitled to a high level of service from us and our billing company Bristol Wessex Billing Services Limited (BWBSL). In

More information

Your business rates. www.lewisham.gov.uk/businessrates

Your business rates. www.lewisham.gov.uk/businessrates Your business rates 2015 16 www.lewisham.gov.uk/businessrates Foreword Lewisham is changing. We are seeing an unprecedented level of investment in housing and new business space in the borough that will

More information

National Non-Domestic Rates Discretionary Rate Relief Policy V2 January 2015

National Non-Domestic Rates Discretionary Rate Relief Policy V2 January 2015 National Non-Domestic Rates Discretionary Rate Relief Policy V2 January 2015 Ian Duncan CPFA Director of Finance 1 PART ONE GUIDELINES FOR RATE RELIEF TO CHARITABLE AND OTHER ORGANISATIONS 1.1 The legislation

More information

Fair Debt Collection Policy. Promoting rights, responsibilities, fairness, consistency and proportionality

Fair Debt Collection Policy. Promoting rights, responsibilities, fairness, consistency and proportionality Fair Debt Collection Policy Promoting rights, responsibilities, fairness, consistency and proportionality Table of Contents Contents 1. Introduction 4 2. Overview 4 2.1 Policy Intention 4 2.2 Scope of

More information

Fairer Contributions Policy

Fairer Contributions Policy Appendix 6 Fairer Contributions Policy July 2011 Adult and Community Services Fairer Contributions Policy 1. Introduction 1.1 The Fairer Contributions Policy is designed to ensure that people pay a fair

More information

Our Code of Practice for Domestic Customer Debt

Our Code of Practice for Domestic Customer Debt Our Code of Practice for Domestic Customer Debt 2104/2/2011 1 Introduction This is our Code of Practice for dealing with domestic customer debt. It gives details on paying your bills, and states what we

More information

NATIONAL NON DOMESTIC RATES BILLING, COLLECTION AND ENFORCEMENT POLICY

NATIONAL NON DOMESTIC RATES BILLING, COLLECTION AND ENFORCEMENT POLICY NATIONAL NON DOMESTIC RATES BILLING, COLLECTION AND ENFORCEMENT POLICY AIMS OF THE POLICY 1 To advise customers of their National Non Domestic Rates liability as soon as possible 2 To help customers receive

More information

Fair Debt Collection Policy

Fair Debt Collection Policy Finance & Corporate Services Fair Debt Collection Policy Promoting rights, responsibilities, fairness, consistency and proportionality May 2012 Table of Contents 1. Introduction 4 2. Overview 4 2.1 Policy

More information

2.1 The Council s policy for determining applications for discretionary rate relief can be divided into 2 parts as follows:

2.1 The Council s policy for determining applications for discretionary rate relief can be divided into 2 parts as follows: CHELMSFORD CITY COUNCIL S DISCRETIONARY RATE RELIEF POLICY 1. Introduction 1.1 As part of the Local Government Finance Act 1988, Section 47, Local Authorities are provided with the power to award discretionary

More information

Impact assessment www.communities.gov.uk

Impact assessment www.communities.gov.uk Localism Bill: Small Business Rate Relief automation Impact assessment www.communities.gov.uk Crown copyright 2011 You may re-use this information (not including logos) free of charge in any format or

More information

Help with Council Tax

Help with Council Tax WR4 April 2011 Welfare rights information sheet Help with Council Tax About this information sheet... 1 Who is liable to pay Council Tax?... 1 Council Tax bills and payment... 1 Help with reducing the

More information

Your Virgin Essential Current Account

Your Virgin Essential Current Account Your Virgin Essential Current Account The Terms July 2015 These are the Terms of your Virgin Essential Current Account. These Terms, along with our Welcome guide, make up our agreement with you. We give

More information

Application for rate relief for charities and other not-for-profit organisations

Application for rate relief for charities and other not-for-profit organisations Application for rate relief for charities and other not-for-profit organisations Explanatory notes Charities and registered community amateur sports clubs are entitled to mandatory relief from rates. This

More information

APRIL 2015 CARE AND SUPPORT CHARGING POLICY

APRIL 2015 CARE AND SUPPORT CHARGING POLICY APRIL 2015 CARE AND SUPPORT CHARGING POLICY London Borough of Barking and Dagenham Care and Support Fairer Charging Policy 1.0 Introduction 1.1 The Care and Support Charging Policy is designed that the

More information

National Non Domestic Rates

National Non Domestic Rates National Non Domestic Rates 2015/2016 Heartlands Edinburgh Glasgow This online booklet forms part of westlothian.gov.uk your westlothian.gov.uk demand notice 1 Contents Page National Non-Domestic Rates

More information

REVENUES AND BENEFITS SERVICE COUNCIL TAX DISCRETIONARY RELIEF POLICY 2014/2015

REVENUES AND BENEFITS SERVICE COUNCIL TAX DISCRETIONARY RELIEF POLICY 2014/2015 REVENUES AND BENEFITS SERVICE COUNCIL TAX DISCRETIONARY RELIEF POLICY 2014/2015 Page 1 of 6 Policy Statement Sandwell MBC s objective is to treat each and every application for Council Tax Discretionary

More information

Code of practice for recovering domestic water debt

Code of practice for recovering domestic water debt Code of practice for recovering domestic water debt Contents 2 What to do if you can t pay your bill 3 How we can help 5 How to pay 7 What if you don t pay the bill or don t keep to an agreement? 9 What

More information

A guide to Preserved Right to Buy and Right to Acquire

A guide to Preserved Right to Buy and Right to Acquire A guide to Preserved Right to Buy and Right to Acquire Customer Approved Customer Approved Who has the Preserved Right to Buy (PRTB) You may exercise the PRTB if you are a tenant of Severn Vale Housing

More information

Supplementary Information Document. The NFU Mutual Portfolio Investment Plan The NFU Mutual Stocks & Shares ISA

Supplementary Information Document. The NFU Mutual Portfolio Investment Plan The NFU Mutual Stocks & Shares ISA Supplementary Information Document The NFU Mutual Portfolio Investment Plan The NFU Mutual Stocks & Shares ISA Supplementary Information Document The NFU Mutual Portfolio Investment Plan The NFU Mutual

More information

2014-15 Your council tax explained

2014-15 Your council tax explained 2014-15 Your council tax explained how your council tax has been calculated page 3 answers to common questions pages 6 how your council tax is spent page 9 www.islington.gov.uk/counciltax Your council

More information

Community Infrastructure Levy in Croydon. A guide

Community Infrastructure Levy in Croydon. A guide Community Infrastructure Levy in Croydon A guide February 2014 1 Contents 1. Introduction to the Community Infrastructure Levy... 2 2. Who will have to pay the CIL... 2 3. How much is the CIL?... 3 4.

More information

SUPPLEMENTARY INFORMATION DOCUMENT THE NFU MUTUAL SELECT INVESTMENT PLAN THE NFU MUTUAL SELECT INDIVIDUAL SAVINGS ACCOUNT (ISA) INVESTMENTS

SUPPLEMENTARY INFORMATION DOCUMENT THE NFU MUTUAL SELECT INVESTMENT PLAN THE NFU MUTUAL SELECT INDIVIDUAL SAVINGS ACCOUNT (ISA) INVESTMENTS SUPPLEMENTARY INFORMATION DOCUMENT THE NFU MUTUAL SELECT INVESTMENT PLAN THE NFU MUTUAL SELECT INDIVIDUAL SAVINGS ACCOUNT (ISA) INVESTMENTS SUPPLEMENTARY INFORMATION DOCUMENT The NFU Mutual Select Investment

More information

Help us to help you Contact us and work in partnership with your local Council

Help us to help you Contact us and work in partnership with your local Council February 2016 Version 6 Torridge District Council A Fair Collection and Recovery of Debt Policy Help us to help you Contact us and work in partnership with your local Council Torridge District Council

More information

Valuation Office Agency s high level estimates of non-domestic rental and rating assessment movements for England

Valuation Office Agency s high level estimates of non-domestic rental and rating assessment movements for England Valuation Office Agency s high level estimates of non-domestic rental and rating assessment movements for England On 18 October the Government introduced a new Growth and Infrastructure Bill into the House

More information

A Landlord s Guide to Housing Benefit

A Landlord s Guide to Housing Benefit A Landlord s Guide to Housing Benefit October 2009 A landlord s guide to Housing Benefit; Table of Contents Introduction...3 Standards Of Service...3 Processing Housing Benefit Claims...3 Changes in circumstances...3

More information

Council Tax. Explanatory notes 2015/2016. This leaflet is important and forms part of your bill

Council Tax. Explanatory notes 2015/2016. This leaflet is important and forms part of your bill L E I C E S T E R C I T Y C O U N C I L Council Tax Explanatory notes 2015/2016 This leaflet is important and forms part of your bill VISIT COUNCIL TAX AT: Customer Service Centre, York House, 91 Granby

More information

A guide to terms and conditions

A guide to terms and conditions 24+ Advanced Learning Loan A guide to terms and conditions facebook.com/sfengland twitter.com/sf_england youtube.com/studentloanscouk 1 Contents 1. What this guide is about 2. Who does what? a. Department

More information

If instalments are not paid as they are due a reminder will be sent requiring payments to be brought up to date within 7 days.

If instalments are not paid as they are due a reminder will be sent requiring payments to be brought up to date within 7 days. APPENDIX 1 DEBT RECOVERY POLICY This debt recovery policy of South Lakeland District Council aims to maximise income from all revenue generating sources whilst incorporating a sympathetic approach to the

More information

A guide to the local government finance settlement in England

A guide to the local government finance settlement in England A guide to the local government finance settlement in England December 2013 Department for Communities and Local Government Crown copyright, 2013 Copyright in the typographical arrangement rests with the

More information

Council Tax Resolution 2015/16

Council Tax Resolution 2015/16 Civic Centre, Castle Street, CF47 8AN Main Tel: 01685 725000 www.merthyr.gov.uk FULL COUNCIL REPORT Date Written 4 th February 2015 Report Author Steve Jones Service Finance Exempt/Non Exempt Non Exempt

More information

Business Rates. Wales Retail Relief 2015-16. Guidance. Version 1

Business Rates. Wales Retail Relief 2015-16. Guidance. Version 1 Business Rates Wales Retail Relief 2015-16 Guidance Version 1 Contents About this guidance 3 Introduction 3 Section 1 How will the relief be provided? 4 How will the Scheme be administered? 4 Which properties

More information

Code of Practice on Debt Recovery

Code of Practice on Debt Recovery Code of Practice on Debt Recovery SSE is a trading name of SSE Water Limited, which is a member of the SSE Group. The Registered Office of SSE Water Limited is 55 Vastern Road, Reading RG1 8BU. Registered

More information

How to get help if you can t pay your bill

How to get help if you can t pay your bill How to get help if you can t pay your bill Code of Practice 1 - Code of Practice Please tell us straight away if you are having difficulty in paying. We are always happy to help. Call our customer helpline

More information

GET IN TOUCH, NOT IN DEBT

GET IN TOUCH, NOT IN DEBT GEDLING BOROUGH COUNCIL A Fair Collection and Debt Recovery Policy GET IN TOUCH, NOT IN DEBT A Handbook for: Gedling Borough Council Staff and Members Local Advice Workers The Council s Collection Agents

More information

Payment Standard. Benefits Service

Payment Standard. Benefits Service Payment Standard Council Tenants will have any rent rebate credited to their rent account, leaving the tenant with a net amount to pay. Tenants who pay rent to a private landlord will receive payments,

More information

Local Government (Finance, Plans and Reporting) Regulation 2010

Local Government (Finance, Plans and Reporting) Regulation 2010 Queensland Local Government (Finance, Plans and Reporting) Regulation 2010 Subordinate Legislation 2010 No. 124 made under the Local Government Act 2009 Contents Page Chapter 1 Preliminary 1 Short title...........................................

More information

Our code for collecting council tax

Our code for collecting council tax Council tax This document tells you how we collect council tax and what to do if you have difficulty paying. Paying your bill If you have to pay council tax we will send you a bill. The bill will tell

More information

Household water charges, payment options and debt recovery. code of practice

Household water charges, payment options and debt recovery. code of practice Household water charges, payment options and debt recovery code of practice This leaflet forms part of our Customer Code of Practice, which provides a guide to the services we provide for household customers.

More information

KCC Budget and the Financial Challenge. John Simmonds Cabinet Member for Finance & Procurement Dave Shipton - Head of Financial Strategy

KCC Budget and the Financial Challenge. John Simmonds Cabinet Member for Finance & Procurement Dave Shipton - Head of Financial Strategy KCC Budget and the Financial Challenge John Simmonds Cabinet Member for Finance & Procurement Dave Shipton - Head of Financial Strategy Introduction The Council is in the middle of an unprecedented period

More information

A Guide To Your Real Estate Purchase

A Guide To Your Real Estate Purchase A Guide To Your Real Estate Purchase Buying real estate is always an exciting experience but sometimes, it can also be daunting. This information is provided to help your purchase proceed quickly and efficiently.

More information

Financial Service Division Operational Finance Unit. Council Tax Discretionary Relief Policy

Financial Service Division Operational Finance Unit. Council Tax Discretionary Relief Policy Financial Service Division Operational Finance Unit Council Tax Discretionary Relief Policy Version: Draft 2.0 Updated: September 2014 1 Contents 1) Introduction... 3 2) Legislative Powers... 3 3) Statement

More information

COUNCIL TAX AND BUSINESS RATES RECOVERY PROCEDURE

COUNCIL TAX AND BUSINESS RATES RECOVERY PROCEDURE COUNCIL TAX AND BUSINESS RATES RECOVERY PROCEDURE SECTIONS 1. The Council s Aims 2. The Revenues Service 3. The Legal Framework 4. Demand Notice 5. Joint & Several Liability 6. Instalments 7. Methods of

More information

Council Tax. The Valuation Tribunal s decision on your appeal

Council Tax. The Valuation Tribunal s decision on your appeal Council Tax The Valuation Tribunal s decision on your appeal We can produce this booklet in large print and in Braille. An audio version is available on our website, www.valuationtribunal.gov.uk. We can

More information

2015 No. 234 LOCAL GOVERNMENT, ENGLAND AND WALES. The Accounts and Audit Regulations 2015

2015 No. 234 LOCAL GOVERNMENT, ENGLAND AND WALES. The Accounts and Audit Regulations 2015 S T A T U T O R Y I N S T R U M E N T S 2015 No. 234 LOCAL GOVERNMENT, ENGLAND AND WALES The Accounts and Audit Regulations 2015 Made - - - - 12th February 2015 Laid before Parliament 17th February 2015

More information

Business rates review: terms of reference and discussion paper

Business rates review: terms of reference and discussion paper Business rates review: terms of reference and discussion paper March 2015 Business rates review: terms of reference and discussion paper March 2015 Crown copyright 2015 This publication is licensed under

More information

Revenues and Benefits Service Customer Charter

Revenues and Benefits Service Customer Charter Revenues and Benefits Service Customer Charter Who we are and what we do? The Revenues and Benefits Service is part of Finance and Corporate Support and operates from Bridgegate House, Irvine. The key

More information

A STEP BY STEP GUIDE. T 08456 122 660 E business@richmond.gov.uk www.richmond.gov.uk/business

A STEP BY STEP GUIDE. T 08456 122 660 E business@richmond.gov.uk www.richmond.gov.uk/business A STEP BY STEP GUIDE Taking on a retail unit can be an exciting and useful way to increase your income or raise the profile of your business or organisation. It brings benefits to the landlord and to the

More information

VIRGIN STOCKS & SHARES ISA CONDITIONS

VIRGIN STOCKS & SHARES ISA CONDITIONS VIRGIN STOCKS & SHARES ISA CONDITIONS 1 PLEASE MAKE SURE YOU READ THESE CONDITIONS AS THEY CONTAIN INFORMATION YOU NEED TO KNOW This agreement is governed by the Individual Savings Account Regulations

More information

Southend-on-Sea Borough Council. Department for Corporate Services Revenues & Benefits Service. Housing Benefit. A Guide to Overpayments

Southend-on-Sea Borough Council. Department for Corporate Services Revenues & Benefits Service. Housing Benefit. A Guide to Overpayments Southend-on-Sea Borough Council Department for Corporate Services Revenues & Benefits Service Housing Benefit A Guide to Overpayments A guide to Overpayments This leaflet is designed to explain the following:

More information

2015-16 Your council tax explained

2015-16 Your council tax explained 2015-16 Your council tax explained how your council tax has been calculated page 2 answers to common questions page 7 how your council tax is spent page 10 www.islington.gov.uk/counciltax 1 Your council

More information

Zurich Stocks and Shares ISA. Terms and conditions

Zurich Stocks and Shares ISA. Terms and conditions Zurich Stocks and Shares ISA Terms and conditions Contents Introduction 3 The Terms and conditions 3 Roles and responsibilities 3 Risks 3 Terms and conditions 4 21) Your contract with us 4 22) Roles and

More information

Important information about your savings account

Important information about your savings account Important information about your savings account Important information about your savings account 1 Thank you for opening a Kent Reliance savings account. This leaflet contains information to help you

More information

Trustees and Liquidators in Bankruptcies and Compulsory Liquidations

Trustees and Liquidators in Bankruptcies and Compulsory Liquidations Trustees and Liquidators in Bankruptcies and Compulsory Liquidations Information on the appointment, functions, powers and payment of trustees and liquidators, and their complaints procedure. Contents

More information

Business Charter. Our promise and guarantees to you

Business Charter. Our promise and guarantees to you Business Charter Our promise and guarantees to you About our Business Charter We re committed to providing the highest quality services and by law we must meet certain standards. This leaflet explains

More information

Direct Earnings Attachment

Direct Earnings Attachment Direct Earnings Attachment A Guide for Employers 1 What this Guide is about This guide explains what you, as an employer, need to do if DWP Debt Management (part of the Department for Work and Pensions

More information

City of York Council

City of York Council City of York Council Discretionary Business Rate Discount Policy OVERVIEW This policy provides the councils guidance in relation to discretionary business rate discounts. It provides the principles upon

More information

ST. JAMES S PLACE UNIT TRUST AND ISA

ST. JAMES S PLACE UNIT TRUST AND ISA ST. JAMES S PLACE UNIT TRUST AND ISA SUPPLEMENTARY INFORMATION DOCUMENT PARTNERS IN MANAGING YOUR WEALTH This document sets out terms and conditions which summarise how we will manage your investment.

More information

Training Courses 2015

Training Courses 2015 Training Courses 2015 arvato training services arvato is a leading provider of local authority training which delivers real learning and development. We are able to meet our customers needs by drawing

More information

Remote gambling taxation reform

Remote gambling taxation reform Remote gambling taxation reform Who is likely to be affected? This measure will affect all gambling operators who supply remote gambling to UK customers. Some terrestrial gambling operators will also be

More information

REVENUES DEBT RECOVERY POLICY

REVENUES DEBT RECOVERY POLICY REVENUES DEBT RECOVERY POLICY 1.0 Introduction 1.1 Wyre Forest District Council is responsible for the collection of council tax and national non-domestic rates (NNDR) on behalf of Worcestershire County

More information

ST. JAMES S PLACE UNIT TRUST GROUP

ST. JAMES S PLACE UNIT TRUST GROUP ST. JAMES S PLACE UNIT TRUST GROUP SUPPLEMENTARY INFORMATION DOCUMENT PARTNERS IN MANAGING YOUR WEALTH This document sets out terms and conditions which summarise how we will manage your investment. Words

More information

Tax-effective giving. made simple

Tax-effective giving. made simple Tax-effective giving made simple July 2015 1 Sayer Vincent LLP Chartered accountants and statutory auditors Invicta House 108 114 Golden Lane London EC1Y 0TL Offices in London, Bristol and Birmingham 020

More information

Guide to how Abbey Life manages its unit linked life and pension funds

Guide to how Abbey Life manages its unit linked life and pension funds Guide to how Abbey Life manages its unit linked life and pension funds 1 of 8 241114(11/2014)) 1 Purpose of the guide This guide explains how our unit linked funds work and how we oversee the management

More information

Important information. Key Features of the Prudential Savings Account Top Up Investment

Important information. Key Features of the Prudential Savings Account Top Up Investment Important information Key Features of the Prudential Savings Account Top Up Investment > Contents About this booklet 4 About the Prudential Savings Account 4 Its aim 5 Your Commitment 5 Risks 5 Questions

More information

J.P. Morgan ISA and J.P. Morgan Investment Account

J.P. Morgan ISA and J.P. Morgan Investment Account Key Features and Terms and Conditions Effective from 7 December 2015 J.P. Morgan ISA and J.P. Morgan Investment Account For J.P. Morgan Account holders TABLE OF CONTENTS PAGE 2 2 8 9 12 22 23 24 KEY FEATURES

More information

Student Loans - A guide to terms and conditions 2015/16. www.gov.uk/studentfinance

Student Loans - A guide to terms and conditions 2015/16. www.gov.uk/studentfinance Student Loans - A guide to terms and conditions 2015/16 www.gov.uk/studentfinance Contents 1 What s this guide about? 2 2 Your loan contract 2 3 Who does what? 3 4 Your responsibilities 4 5 Which Repayment

More information

Basic Current Account Information and Specific Conditions

Basic Current Account Information and Specific Conditions Basic Current Account Information and Specific Conditions Current Accounts Information Contents The Basic Current Account 03 Opening your Basic Current Account 03 What to expect once we have opened your

More information

H 7. Factoring Policy. If you require this policy in a different format please ask a member of staff. Date of Approval Oct 12 Review Due Dec 15

H 7. Factoring Policy. If you require this policy in a different format please ask a member of staff. Date of Approval Oct 12 Review Due Dec 15 H 7 Factoring Policy If you require this policy in a different format please ask a member of staff Date of Approval Oct 12 Review Due Dec 15 1.0 The Association s Objective 1.1 Elderpark Housing Association

More information

Key Features of the Whole of Life Protection Plan.

Key Features of the Whole of Life Protection Plan. WHOLE WHOLE OF OF LIFE LIFE PROTECTION PLAN KEY FEATURES Key Features of the Whole of Life Protection Plan. LIFE ASSURANCE This is an important document which you should keep safely in case you need it

More information

Rating Consultancy RICS/IRRV/RSA Code of Practice. 3rd edition

Rating Consultancy RICS/IRRV/RSA Code of Practice. 3rd edition Rating Consultancy RICS/IRRV/RSA Code of Practice 3rd edition Copyright notice Copyright of this Code of Practice belongs to RICS. Purchasers of this Code of Practice are, however, permitted to reproduce

More information

Key features of the Zurich Stocks and Shares ISA

Key features of the Zurich Stocks and Shares ISA Key features of the Zurich Stocks and Shares ISA Helping you decide This important document gives you a summary of the Zurich Stocks and Shares ISA. Please read this before you decide to invest, and keep

More information

Current Account, Current Account Plus, Student Current Account, Privilege Current Account, Privilege Premier Current Account. Terms and conditions

Current Account, Current Account Plus, Student Current Account, Privilege Current Account, Privilege Premier Current Account. Terms and conditions Current Account, Current Account Plus, Student Current Account, Privilege Current Account, Privilege Premier Current Account. Terms and conditions With effect from 5 July 2015 Terms and conditions of the

More information

A business insurance package available for self employed persons and small businesses (including limited companies) with up to 5 employees.

A business insurance package available for self employed persons and small businesses (including limited companies) with up to 5 employees. 6758_WLI354NZ_POL.qxd 17/8/04 8:49 Page 1 VENTURE PLUS Summary of Cover A business insurance package available for self employed persons and small businesses (including limited companies) with up to 5

More information

Residential mortgages general information

Residential mortgages general information Residential mortgages general information Residential mortgages general information 2 Contents Who we are and what we do 2 Forms of security 2 Representative Example 2 Indication of possible further costs

More information

Important information on the main features of the Threadneedle Stockmarket ISA as at 1 November 2011

Important information on the main features of the Threadneedle Stockmarket ISA as at 1 November 2011 Important information on the main features of the Threadneedle Stockmarket ISA as at 1 November 2011 Key Features of the Threadneedle Stocks and Shares (Stockmarket) Individual Savings Account (B) Please

More information

KEY FEATURES OF THE RELEVANT LIFE PLAN.

KEY FEATURES OF THE RELEVANT LIFE PLAN. RELEVANT LIFE PLAN KEY FEATURES OF THE RELEVANT LIFE PLAN. LIFE COVER This is an important document which should be kept in a safe place. 2 RELEVANT LIFE PLAN KEY FEATURES USING THIS DOCUMENT. WHAT ARE

More information