National Non-Domestic Rates (NNDR)
Apart from properties that are exempt from Business Rates, each non domestic property has a rateable value which is set by the Valuation Office Agency (VOA).
The VOA draws up and maintains a full list of all rateable values, available on their website www.voa.gov.uk. 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 on a particular date. For the revaluation that came into effect on 1 April 2010, this date was set as 1 April 2008.
The valuation officer may alter the value if the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) can also appeal against the value shown in the list if they believe it is wrong. Further information about making appeals can be found on the VOA website or from your local valuation office: Non-domestic Rates North West, Valuation Office Agency, 72 Church Street, Liverpool L1 3AY (email email@example.com).
Successful appeals against values shown in the rating list that came into force on 1 April 2010 will normally be backdated to that date, although there are exceptions to this. Further information about these arrangements may be found on the VOA website.
The next revaluation for Business Rates will take place in 2017. Further details about this can be found on the VOA website.
Pages in National Non-Domestic Rates (NNDR)
- Business Rates
- You are here: Rateable Value
- National Non-Domestic Rating Multiplier
- Transitional Arrangements
- Unoccupied Property Rating
- Partly Occupied Property Relief
- Small Business Rate Relief
- Charity and Registered Community Amateur Sports Club Relief
- Non-Profit Making Organisational Relief
- Hardship Relief
- Rate Relief for Businesses in Rural Areas
- Rating Advisors
- Completion Notices
- Retail Relief
- Reoccupation Relief