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Business Rates (NNDR) Information

Please use the links below to jump to the section you wish to view, or scroll down this page to view the sections in order.

Contact Details
What are national non-domestic rates (NNDR)
How is the national non-domestic rate calculated
What is a rateable value and how is it calculated
What is the multiplier for the current year
What are transitional arrangements
Making Payments
Are there any other discounts available
Charitable and Discretionary Reliefs
Community Amateur Sports Clubs
Rate Relief
Rate relief for businesses in rural areas
Empty Property
Can I appeal against my rate charge 
What happens if I get my rates reduced
Do I still have to pay if I have made an appeal
Rating Advisors

Contact Details

To send information to the Non-Domestic Rate Section, please use the address below

Non-Domestic Rate Section
Oswestry Borough Council
Castle View Annexe
34 Arthur Street
Oswestry
Shropshire
SY11 1JR

Tel: 01691 677320
Email: ndr@oswestry-bc.gov.uk

If you wish, you can visit the Council offices at Castle View between 9.00 a.m. to 5.00 p.m., Monday to Thursday and 9.00 a.m. to 4.30 p.m. on Friday.

What are national non-domestic rates (NNDR)?

The non-domestic rates, or business rates, collected by local councils are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services. Except in the City of London where special arrangements apply, the rates are pooled by Central Government and redistributed to local councils according to the number of people living in the area. This 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 your local council and other local authorities in your area.

Non-domestic rates are a form of taxation, not a charge for services. The payment of rates does not entitle the ratepayer to any particular service, including the provision of a bin. Trade refuse is collected by the Council but an additional charge will be made. The ratepayer will need to organise a contract with the Technical Services Department or with a registered waste contractor for its removal.

How is the national non-domestic rate calculated?

The non-domestic rate for a property is calculated by multiplying the rateable value by the national non-domestic rate multiplier, which is set each year by Central Government.

What is a rateable value and how is it calculated?

Apart from properties that are exempt from business rates, each non-domestic property has a rateable value which is normally set by the valuation officers of the Valuation Office Agency (VOA), an Agency of the Inland Revenue. It draws up and maintains a full list of all rateable values, which are available on their website at The Valuation Office Agency. The rateable value of your property will be shown on the front of this bill. The rateable value 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 1^st April, 2000, this date was set as 1^st April, 1998.

What is the multiplier for 2005/06?

Following the 2005 revaluation, the multiplier for 2005/6 is 42.2p.  Please see the table below for previous years' multipliers.

The local council works out the Business Rates bill by multiplying the rateable value of the property by the multiplier or poundage which the Government sets from 1^st April each year for the whole of England. The Government normally changes the multiplier every year to move in line with inflation. By law, the multiplier cannot go up by more than the rate of inflation, except in the year of a revaluation when it is set at a level which will keep the total amount raised in rates after the revaluation the same as before, plus inflation for that year. The current multiplier will be shown on the front of your bill.

What are transitional arrangements?

Property values normally change a good deal between each revaluation. Transitional arrangements help to phase in the effects of these changes by limiting the amount by which a bill may rise following a revaluation. To help pay for the limits on increases in bills after a revaluation, there also have to be limits on reductions in bills. Under the transitional scheme, limits continue to apply to yearly increases and decreases until the full amount is due (rateable value times the multiplier).

The scheme applies only to the bill based on a property at the time of the revaluation. If there are any changes to the property after the revaluation date, transitional arrangements will not normally apply to the part of a bill that applies to any increase in rateable value due to those changes.

www.local.odpm.gov.uk/finance/busrats/guide/
Further information about transitional arrangements

Any transitional adjustments will be shown on the front of your bill.

Making Payments

The current methods of payment available are:

• by cash or cheque at the Council Offices;
• by cash or cheque by post:
• by direct debit, standing order or direct credit through your bank.

If you wish to pay by direct debit but have not received a form with your bill, please contact the Council Offices on 01691 677329 and we will send you a form by return of post.

Are there any other discounts available?

There are various other rate reliefs available for different classes of property e.g.:

• Charitable and Discretionary Relief
• Rate relief for new non-agricultural business on previously agricultural land or buildings;
• Rate relief for businesses in rural areas

Charitable and Discretionary Reliefs

Charities are entitled to relief from rates on any non-domestic property that is wholly or mainly used for charitable purposes. Relief is given at 80% of the bill. Local councils have the discretion to give further relief on the remaining bill.

Authorities also have discretion to give relief on all or part of any rate bill for property occupied by certain non-profit making bodies. They can also consider giving rate relief in cases of hardship or where part of a property is beyond use for a certain period.

Community Amateur Sports Clubs

Sports clubs that are registered with the Inland Revenue as Community Amateur Sports Clubs will be entitled to mandatory rate relief.  Local councils have the discretion to give further relief on the remaining bill.

http://www.hmrc.gov.uk/casc/index.htm
Information on CASC registration can be viewed on the HM Revenue & Customs dedicated web page

Rate Relief

For new, non-agricultural business on previously agricultural land or buildings

Rate relief is available for businesses with rateable values of up to £6000, where the business is set up on previously agricultural land or buildings. Subject to certain conditions, the business will get a 50% reduction in the rates bill for up to five years. Local councils have discretion to give further relief on the remaining bill on such property.

Rate relief for businesses in rural areas

Certain types of business in rural villages, with a population below 3000 may qualify for rate relief of 50%. The businesses who qualify for this relief are the sole general store and the sole post office in the village; provided it has a rateable value of up to £6000; any food shop with a rateable value of up to £6000; and the sole pub and the sole petrol station in the village provided it has a rateable value of up to £9000. Local councils have discretion to give further relief on the remaining bill on such property.

My property is empty - do I still have to pay rates?

There will be no Business Rates to pay for the first three months that a property is empty. After that, an empty property rate of 50% of the bill that would have been due on the occupied property will usually be payable. Industrial buildings, listed buildings and small properties with a rateable value of less than £1900 pay no empty property rates even after the first three months have expired.

Can I appeal against my rate charge?

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. Further information on the grounds for making an appeal, and how to make one, can be found on the Valuation Office website at http://www.voa.gov.uk/ or from your local Valuation Office.

The effect of successful appeals against values shown in the rating list that came into force on 1^st April, 2000 will normally be backdated to the beginning of the financial year in which they are made, although there are exceptions to this.

What happens if I get my rates reduced?

If the Valuation Office agrees to reduce your rateable value, they will write to you and will also inform the Council on a fortnightly schedule of alterations. Once we receive this schedule, we will apply the change to your account and send you an amended bill. If you have any queries on the amended bill please contact the office at 01691 677327 or e-mail ndr@oswestry-bc.gov.uk.

Do I still have to pay if I have made an appeal?

Yes. The Council is obliged to base its charge on the rateable value shown in the Rating List. There is no facility for the Council to suspend any action to recover your rates whilst an appeal is being dealt with. However, if you get a reduction in your rates and you have overpaid, any overpayment will be paid back, possibly with interest. For further information please contact the office as above.

Rating Advisors

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 Institute of Chartered Surveyors (View RICS Website) and the Institute of Revenues Rating and Valuation (View IRRV Website) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating advisor, 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.