The process of recovering unpaid money is governed by legislation and is outlined below:
- Reminder - Business Rates payments should be made in accordance with the instalment due date on your NNDR bill. If you fail to pay on time, we will send you a Reminder notice asking you to bring your account up to date within 7 days. If you are unable to make payment immediately, we may be able to agree alternative payment arrangements. If you fail to make contact and don't bring your account up to date, we will not issue any further reminders. You will lose your right to pay by instalments and we will take court action against you.
- Final Notice - If you pay the amount required by the Reminder notice, and you are late with your payments again, you will lose the right to pay by instalments and you will be issued with a Final notice. This means that the remainder of your full yearly amount becomes due and payable. If you do not pay in full, we will take court action against you.
- Summons - If you have failed to pay money owed on your account after a reminder has been sent to you, details of your account will be passed to the Recovery Section. At this stage we will issue a summons to appear at North East Derbyshire and Dales Magistrates Court. As a result, you will lose the right to pay by instalments and the summons will request that you pay the full outstanding balance, including an additional amount for court costs.
- Arrangements - Once a summons has been issued, the Recovery Section will be happy to discuss making an arrangement for you to pay off your outstanding balance. This could be through a Direct Debit, three-monthly payments or based on your income and expenditure. We will still apply for a Liability Order with costs at the court hearing, but we will not take any further recovery action, as long as you keep to your arrangement.
- Further Action - If you do not make an arrangement to pay, or fail to keep to the arrangement you have made, then the Recovery Section can take the following action: 1) pass your account to an enforcement agent's company to recover; you may be charged additional costs for this by the company 2) start insolvency proceedings 3) apply for your committal to prison.
Of course we would like to avoid all of these options, if at all possible, by making an acceptable arrangement with you. Please contact the Revenues Section.
Please see the separate section regarding appeals.
Full details/guidance on the appeals process can be found on the VOA website.
If you pay business rates, you may be eligible for rate relief. There are several options available. Further details regarding all reliefs available can be found on the Government website
- Empty properties - Empty properties are exempt from business rates for three months after they become vacant, or six months for industrial premises. After this period, rates are payable in full. If a new person becomes entitled to possession either during, or after, this 3/6 months period, a further ‘free’ period cannot be given. 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. Please contact us for full details.
- 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, we are able, in certain cases, to award relief in respect of the unoccupied part. Please contact us for full details.
- Community and Amateur Sports Club Relief (CASC) - Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the property is occupied by the charity or club and is wholly or mainly used for charitable purposes or as a Registered CASCS. Mandatory Relief is given at 80% of the annual charge. We can also award Discretionary Relief on all, or part, of the remaining 20% of the association's bill on such a property.
- Charitable Relief - Registered charities are entitled to Mandatory Relief from Business Rates on any property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the annual charge. We can also award Discretionary Relief on all, or part, of the remaining 20% of the charity's bill on such a property. We also have discretion to remit all or part of any Business Rates bill in respect of properties occupied by certain bodies not established or conducted for profit.
- Rural Rate Relief - Certain types of property in rural areas (also known as rural settlements), subject to certain criteria being met, may be entitled to relief. A Rural Settlement is classed as an area in the district with a population of less than 3000. The list of Rural Settlements in North East Derbyshire is available for inspection at our offices in Wingerworth. Please contact us for full details. Please note that the Government doubled rural rate relief to 100% from 1st April 2017. Prior to this, an eligible ratepayer was entitled to 50% relief of the full charge with a further 50% discretionary relief being available.
- Small Business Rate Relief - You can get small business rate relief if: a) You only occupy one business property in England with a rateable value below £12,000, or b) You occupy more than one business property and the rateable values of your additional properties are below £2,900 and when added together the total rateable value of your properties does not exceed £19,999. The relief will be applied to the main property. If you are currently receiving relief and occupy an additional property with a rateable value above £2,900, the existing relief will continue for one year. The taper will allow 100% relief for eligible properties with an RV of £12,000 or below reducing to 0% relief for properties with an RV of £15,000 or above.
- Hardship Relief - We have discretion to award hardship relief in specific circumstances. Please contact us for further details.
Supporting Small Business Relief – This new relief scheme is available to ratepayers facing large increases as a result of the loss of small business or
rural rate relief due to the 2017 Revaluation. To support these ratepayers, the available relief ensures that the increase in the amount payable from the previous year is limited to whichever is the greater of :
a percentage increase p.a. of 5%, 7.5%, 10%, 15% and 15% 2017/18 to 2021/22 all plus inflation. Unlike the transitional relief scheme, for the first year of the scheme the percentage increase is taken against the bill for 31 March 2017 after small business rate relief or rural rate relief , or
a cash value of £600 per year (£50 per month). This cash minimum increase ensures that those ratepayers paying nothing or very small amounts in 2016/17 after small business rate relief are brought into paying something.
Ratepayers will remain in the scheme for either 5 years or until they reach the bill they would have paid without the scheme. Please note that the relevant property must be occupied to qualify for the relief. If the property subsequently becomes empty, entitlement to the relief will cease and cannot be re-awarded if the property becomes re-occupied. Entitlement to this relief is subject to State Aid limits. Please contact us for further details.
Public House Relief Scheme – At the Spring Budget 2017 , the Government announced a £1,000 business rates discount for occupied public houses with a rateable value of up to £100,000 for 1 year, commencing 1 April 2017. In the Autumn Budget 2017 the Chancellor announced that the public house relief scheme would be extended by a further year. Please note that entitlement to relief is subject to meeting State Aid requirements.
It is intended that eligible public houses should:
- be open to the general public
- allow free entry other than when occasional entertainment is provided
- allow drinking without requiring food to be consumed
- permit drinks to be purchases at the bar
Certain properties are excluded from entitlement to this relief, including restaurants, cafes, hotels, sporting venues . Please contact us for further details.
Your premises will be given a rateable value by the Valuation Office Agency which we will use to calculate how much you should pay. The rateable value of your property is shown on the front of your bill. This broadly represents the yearly rent the property could have been let for on the open market at a fixed valuation date.
- Until 31 March 2017, the rateable values have been based on a valuation date of 1 April 2008.
- From 1 April 2017, the rateable values are based on the valuation date of 1 April 2015.
The rateable value is then multiplied by a figure set annually by central government (known as the multiplier) to calculate the rates payable. There are 2 multipliers : the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The former is higher to pay for small business rates relief.
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.
In the year of revaluation the multipliers are adjusted 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.
If you think that your rateable value is incorrect, you can find and view your property details here.
Appeals in respect of the 2010 Rating List
In general a proposal to alter the 2010 Rating List should have been made before 1st April 2017.
Full details/guidance on the appeals process can be found on the VOA website.
Appeals in respect of the 2017 Rating List
You can click, find and review your rateable value on the VOA’s website. If you have reason to believe that your 2017 rateable value is not correct, follow the instructions provided on the site. You will need to do the following :
- CHECK - review and confirm the facts about your property held by the VOA
- CHALLENGE – once the facts are established, explain why you believe your valuation is wrong.
An appeal on your 2017 rateable value is not possible, and may not be necessary, until you have completed CHECK and CHALLENGE.
Business Rates are payable in monthly instalments which are shown on your bill. There are a variety of ways to pay your bill, please choose an option to see more details:
- Direct Debit payments
- Telephone - Using your debit or credit card you can make a payment by telephoning us 24 hours per day, 7 days per week on 01246 217710.
- Pay online
- Area Cash Office - You can make your payment in person at our District Council Offices in Wingerworth or one of the area cash offices.
- Post - If sending your payment by post please do not send cash – send a cheque or postal order. If you cannot avoid sending cash, please use Recorded or Special Delivery. Please make cheques payable to NEDDC and send to District Council Offices, 2013 Mill lane, Wingerworth, S42 6NG. Remember to write your account reference number on the back of your cheque.
- Bank - You can pay over the counter at any bank, but the bank may charge you a fee for this service. Please quote the Business Rates account reference number and ensure that the payment is credited to our Bank:
- Bank - Lloyds Bank
- Branch - City Office Gillingham
- Sort Code - 30 80 12
- Account Number - 10736668
- Account Name - NEDDC General Account
If you have any query about paying your bill, please contact the Revenues Team using the contact details opposite..