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Business Rates is a national tax collected locally by the Council which is payable by the occupier or owner of business property. The tax is paid over to central government, pooled, and redistributed back to the Council in the form of a grant. The authority’s share of redistributed rate income, together with income from its council tax payers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by the Council and certain other bodies, such as the Northumbria Police Authority. Most businesses (with some exceptions such as property used for agriculture or by the disabled etc.) will be billed for Business Rates. In 2006 07 Sunderland had a collection rate of 99.5%. This is among the highest collection rate in the Metropolitan Councils. The Council strive to improve the collection rate achieved in previous years. Business Rates payable on each business property are based on the rateable
value of that property. Rateable values are assessed at five year intervals. The
current rateable value is based on its rental value on 1st
April 2003. It is the responsibility of the Valuation Officer of the Changes to Charges for Empty Property Parliament are currently debating changes to the level of Business Rates charged for unoccupied business property. Currently there is a 50% charge levied on the owners or lessees of empty business property such as shops and offices. There are exemptions for certain property such as those classified as industrial and storage. It is the intention of Central Government to increase the charge from 50% to 100% and remove exemptions in particular those for industrial and storage. This will mean that more owners and lessees will be billed for empty business property for the first time from 1st April 2008. The Council would advise owners and lessees of business property to review their business property holdings to make provision for any new or increased Business Rate liability from 1st April 2008. The Council may issue a Completion Notice where it is of the opinion that a new or altered building is complete or will be complete within three months. The Council do this in order to establish the date from which the 'rates free period' starts. After the end of this period the person entitled to possession of the property will be liable for Business Rates. If a Completion Notice has been served on you and you disagree with it please contact the Business Rate section as soon as possible. You also have a right to appeal to the Valuation Tribunal within four weeks of the issue of the notice. Every five years the Valuation Office Agency re-values all Business
properties. They do this to ensure that individual rateable values reflect the
changes that have taken place in the property market since the last revaluation.
From April 2005, all business rates bills are based on these new rateable values
Which were assessed in relation to April 2003. The Valuation List can be viewed at the A Transitional Arrangement scheme is in place following the revaluation in 2005. The scheme again limits the increases and reductions in rate bills. The scheme can be quite complex and an explanation of it in relation to your property can be provided by the Business Rate Section on request. Rate Relief for Community Amateur Sports Clubs Community Amateur Sports Clubs can receive 80% rate relief. To qualify as a Community Amateur Sports Clubs, a sports club must:
If you are a sports club which has not yet registered as a CASC but would like to, information about the process can be found at: or by contacting the Inland Revenue Sports Clubs Unit on 0131 777 4147. Rate Relief for Small Businesses A rate relief scheme to help small businesses was introduced from
April 2005. This relief is mainly targeted at businesses which occupy only
one property with a rateable value of under 15,000. You can still qualify
if you occupy other properties as long as the rateable value of each is under
2,200 and the combined rateable value is under 15,000. Relief is only awarded on
one of your properties. To qualify for the
relief, each business must apply to the Billing Authority 6 months before the
end of the financial year. If you think that you
might be eligible to receive small-business rate relief you may
complete the application
form ( The Council are aware that some businesses have had some problems where they have employed a rating surveyor. The Department of Communities and Local Government have offered the following advice. The Council wants to ensure that your business only pays the business rates for which it is liable and that you actually claim any relief that your business may be entitled to. Examples of this relief are: Part Occupation - this relief applies where part of the business property is empty and will remain so for a short time. To apply for this the Council will need a plan detailing the occupied and unoccupied parts, an estimate of how long the empty part will remain so, and what your intention is with regard to the empty part e.g. are you hoping to use the empty part in the foreseeable future. Charity Relief - this relief is a mandatory relief applicable to an organisation which is a charity (or trustees of a charity). The relief is set at 80% of the business rates calculated. To qualify for this relief the organisation would normally be a registered charity, so when you make your application please ensure that you quote your registration number, or the reasons why you have chosen not to register. Voluntary Organisations - this relief is given at the discretion of the Council and relates to organisations which are not established or conducted for profit. This relief can extend up to 100% of the business rates calculated. When you make your application please provide a copy of your constitution (memorandum of association) and two years audited accounts so the Council can consider this. The Council will also require an application form to be completed. Hardship - where the business is suffering hardship that has been caused through exceptional circumstances the Council can grant discretionary relief up to 100%. When considering an application the Council will require some form of financial statement. Audited accounts would be the most desirable, however if these aren't available other documents such as bank statements or cash books etc. may suffice. In the case of an individual, the Council may also require a statement of means. To back up your application the Council will also need to know what exceptional circumstances have led to your current situation and why, in your view, the Council should reduce your liability. The granting of any relief is based on the individual circumstances of the business. If you think you may be eligible please contact the Business Rates Section on 0191 5531850 or 5531890 or by email: business.rates@sunderland.gov.uk Independent advice for small businesses which is free and confidential is available from Business Debtline, who may be contacted on freephone 0800 1976026 or by email: info@bdl.org.uk The Council are aware that some businesses may have been affected by changes in the locality such as the work carried out for the redevelopment of shopping areas or major road works etc. In such cases it may be advisable to appeal against the rateable value of the property. This can be done by either contacting the Valuation Office on 0191 2207000 or by contacting the Business Rates Section on 0191 5531850 or 5531890 or by email: business.rates@sunderland.gov.uk .It must be stressed that prompt action is important to ensure any changes are effective from as early a date as possible. The Business Rates section can be contacted by telephone on 5531850 or 5531890 or by email: business.rates@sunderland.gov.uk |
| last updated 14/11/07 |
pdf
32kb)and return it to us. An application correctly completed should be
processed within 10 working days.
If you have any query please contact the Business Rate Section on 0191 5531850 or
5531890 or by email: 
