Q. Why has my rateable value changed from last year?
A. Every 5 years the rateable value of all non domestic properties are re-assessed. The last general assessment was in 2005. As such 2010 is a revaluation year and therefore new values for every property come in to effect from 1st April 2010.
Q. How is my rateable value calculated?
A. The rateable value reflects the maximum rent which a tenant would be prepared to pay to rent a property under perfect market conditions. Usually, this is determined by analysing rental evidence from properties of a similar size and nature in the locality. The Valuation Office determines values and any query or appeal regarding the rateable value must be made directly to the Valuation Office. Further information or advise on the rateable value can be found on Valuation Office website at www.voa.gov.uk or by telephoning 0113 3884500 or by writing to Eastgate House, 42 Eastgate, Leeds LS2 7JL.
Q. I have appealed against my rateable value - do I still have to pay?
A. Yes. Rates are payable based on the rateable value which appears in the current Rating List and if you do not pay as shown on your bill, further action will have to be taken, even though an appeal may be outstanding. If your appeal is successful and your rates are reduced, interest is usually payable on any overpayment.
Q. What services do I receive in return for paying my Business Rates?
A. Your rates are not a payment for specific services but are a contribution from businesses towards all of the services provided by the Council for the community, such as local transport, education and housing, all of which indirectly benefit businesses in the area.
Q. Why have you sent me a bill when I already pay rent inclusive of rates to my landlord?
A. Under Rating law, we must issue a bill to the occupier of a property regardless of any agreement which may exist between the occupier and the landlord. You may wish to contact your landlord either to arrange that he/she will pay direct to this office on your behalf, or to renegotiate your rent agreement to remove the rate element. However, either way, if the account is not kept up to date, action will have to be taken against you, not your landlord, because you are the person who is liable.
Q. I have moved out of my business property - will I still have rates to pay?
A. From 1st April 2008 the legislation changed relating to unoccupied business premises. For the first 3 months there will be no rates payable (the first 6 month for industrial properties) but, if the property remains vacant after this period and you are still the owner or leaseholder, you will then be liable for rates. Rates are chargeable on all empty unoccupied property, unless the property is classed as exempt. Information on the properties classed as exempt can be found on our page Business rates – reductions. Please click on the link on the left.
Q. When do I have to pay my Business Rates?
A. Your Business Rates are payable in monthly instalments (unless you have chosen to pay in a lump sum or half-yearly). Those instalments are due on the 1st of the month, which means that payments should be on your Business Rate account by that date
Payment made by using our e-payments facility or, by debit card using our dedicated payments telephone line (0113) 395 7100, normally appear on your business rate account the by the end of the following working day.
If you pay at a bank or Post Office, you should make your payment at least 6 working days before the due date to ensure that it will be on your account by that date.
If you post your payment, you should post it before the due date so that it will be processed and on your account in time. If using 2nd class mail, you should post it at least 3 working days before the due date.
Q. Why have you sent me a Reminder/Summons?
A. By law, the Council must send a Reminder if your instalments are not up-to-date. If you do not bring them up-to-date within 7 days and then keep them up to date, you lose the right to pay by instalments. If you do not comply with the Reminder, you will be sent a Summons and will have to pay court costs as well as your Business Rates.
If you receive a Summons and do not pay in full before the hearing, the Council will apply for a ‘liability order’. A liability order gives the Council the right to use bailiffs to obtain payment, to start Bankruptcy/Liquidation proceedings in certain circumstances, or to ask the Magistrates Court to commit a person to prison.
Q. What if I can’t pay the amount on the Reminder/Summons?
A. If you are having difficulty paying, please contact us at the Business Rate office and we will try to come to an arrangement for payment with you.
Q. You have sent me a Summons and I want to make an arrangement to pay it off. Why do I still have to pay the costs?
A. By law, costs are payable when a liability order is obtained. Once a Summons has been issued, the only way to stop the Council from asking for a liability order is to pay the full amount before the hearing. Even when an arrangement is made, the Council still has to obtain a liability order, but we will not take any of the actions which it allows us to take as long as you keep to the arrangement we have made with you.