Consultation – Revaluation 2017 Discretionary Support

Overview

St Albans City and District Council wants to consult with businesses, traders, Hertfordshire County Council and any other stakeholder with an interest in business rates.  We would like your views on our proposed scheme which can be found within this document

Why We Are Consulting

Business Rates is a tax on organisations, companies and individuals that are using a building for business purposes.  From 1st April 2017, all commercial buildings and offices in the City and District have had their rateable values recalculated; this process is controlled by Government.

The rateable value is used to calculate the amount of business rates a business occupying that space has to pay.  As part of managing the impact of revaluations, transitional relief is applied which can reduce the effect for businesses in the first few years.

In this year’s budget, Government announced £300 million for additional revaluation support over 4 years.  The Government’s extra funding is designed to support those facing the steepest increases in business rates following the 2017 revaluation after taking account of transitional relief. 

The closing date for consultation is 17:00 on Friday 13th October 2017.  Anyone wishing to comment on the scheme should do so by emailing allan.clark@stalbans.gov.uk 


People who occupy non-domestic properties such as shops, factories, offices and warehouses do not pay Council Tax on their property. They are charged Business Rates, otherwise known as National Non-Domestic Rates (NNDR).Pay online 

Who pays business rates?

If the property is occupied, business rates (NNDR) are payable by the occupier. If the tenant of the property is paying an inclusive Rent & Rates payment to the landlord, the tenant needs to make sure the payment of the rates gets to the council - if the landlord does not pay the rates to the council then the tenant will be pursued for the payment using all recovery methods available to the council.
The council cannot legally enforce payment of rates against the landlord in these circumstances, regardless of any terms in your lease / rental agreement; you would be pursued by the council, you would then need to reclaim the rates from the landlord.

If the property is unoccupied an Empty Rate is payable and liability rests with the owner of the property. In this case, the owner is regarded as the person entitled to possession of the property, this includes the current leaseholder.

What do we spend your business rates on?

Business rates are how local businesses contribute to the cost of locals services.  Your business rates are helping us to provide a wide range of services which help local businesses. These include:
  • The public realm, including signage, benches, pavements, pathways, trees and green spaces 
  • The biweekly market 
  • Street events, festivals and other visitor events 
  • Car parking, including new ‘incentives’ regarding free spaces 
  • Regulatory services, including licensing, environmental health and planning 
In this section you can find out about business rate reductions, known as ‘rate relief’, property ratings and how to pay your business rates

In this section

your business rate bill

Rateable Value

Multipliers

Transitional Arrangements

Unoccupied property rating

Relief available for NNDR

Small business rate relief

Retail Rate Relief

Rate Relief for long term empty retail property

Paying business rates

National non-domestic rates (NNDR)

NNDR rating advisers