Business rates
Business Rates (also known as National Non-Domestic Rates) are collected by Liverpool City Billing Authority and are paid into a central government pool. They are then redistributed by the Secretary of State, and are used to pay for the services given by the Billing Authority in Liverpool.
Business Rates are charged on commercial properties and the rates payable are calculated out by multiplying the rateable value by the multiplier set by the government.
The rateable value of a property is set by the Valuation Office Agency, www.voa.gov.uk a department within HM Revenues and Customs. The rateable value is generally governed by market rentals.
Each time a new non-domestic property is built or an existing property is altered the Valuation Officer must amend the entry in the Local Rating List. In the case of a new property, the Valuation Officer determines a rateable value for the Rating List and tells both the owner/occupier of the property and the Billing Authority of the rateable value together with the effective date of the new entry (this is normally the date on which building work was finished). The Billing Authority then sends a bill to the ratepayer.
If a change to a rateable value is needed (e.g. an extension has been built on to a factory, an office has been divided into two or more parts or a shop has been demolished), the Valuation Officer changes the rating list and tells the owner/occupier and the Billing Authority.
The amount payable can vary if there is an entitlement to either a relief or if an exemption applies. See Relief and reductions.
Where a property is occupied, the Business Rates are payable by the person, partnership or company occupying it.
Sometimes the landlord and the occupier come to an arrangement whereby the landlord gets a rental, which is inclusive of Business Rates.
You should be aware that such an agreement is not binding on the Billing Authority as the occupier is responsible for payment of Business Rates.
If you are the occupier and pass the rates bill on to the landlord for payment, you remain liable for payment if the landlord does not make payment on your behalf.
The law considers that there are four elements of rateable occupation:
- Actual - There must be a physical occupation of the property
- Beneficial - It must be of some benefit, not necessarily monetary
- Exclusive - It must be to the exclusion of any other occupier
- Not too transient - It must be of a significant degree of permanence
Business rates are calculated on a daily basis. Should you vacate part way through a year you will be liable up to the day you move out. If you still own or hold the lease on the property when you vacate you will be entitled to an exemption for up to three months for a non-industrial property or six months for an industrial property. The charge will be 100% after this period unless the property is exempt.
Contact us
Post
Liverpool City Billing Authority
Revenues Service
PO Box 2012
Liverpool
L69 2DX
In person
You can visit us at one of our one stop shops. It is best to make an appointment on our Appointment Hotline on 0151 233 3016. Please note that the last appointment will be half an hour before closing.
Telephone
0151 233 3068
Fax
0151 225 2145