Business rates information guide 2022-23

Business rates

Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services. Under the business rates retention arrangements introduced from 1st April 2013, authorities keep a proportion of the business rates paid locally. The money, together with revenue from council tax payers, locally generated income and grants from central government, is used to pay for the services provided by local authorities in your area. Further information about the business rates system may be obtained by visiting the Information about Business Rates page.

Business rates instalments

Payment of business rates bills is automatically set on a 10-monthly cycle. However, the Government has put in place regulations that allow ratepayers to require their local authority to enable payments to be made through 12 monthly instalments. If you wish to take up this offer please complete the request to pay your non-domestic rates by 12 monthly instalments form.

National non-domestic rating multiplier

The local authority works out the business rates bill for a property by multiplying the rateable value of the property by the appropriate non-domestic multiplier. There are two multipliers: the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The Government sets the multipliers for each financial year, except in the City of London where special arrangements apply. Ratepayers who occupy a property with a rateable value below £51,000 (and who are neither entitled to certain other mandatory relief[s] nor liable for unoccupied property rates) will have their bills calculated using the lower small business non-domestic rating multiplier, rather than the standard non domestic rating multiplier. Both multipliers for this financial year are based on the previous year's multiplier adjusted to reflect the Consumer Price Index (CPI) inflation figure for the September prior to the billing year. The current multipliers are shown on the front of your bill.

Rateable value

Apart from properties that are exempt from business rates, each non-domestic property has a rateable value which is set by the The Valuation Office Agency (opens new window), an agency of Her Majesty's Revenue and Customs and they compile and maintain a full list of all rateable values. 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 specified in legislation. For the current rating list, this date was set as 1st April 2015. The VOA may alter the valuation if circumstances change. The ratepayer (and certain others who have an interest in the property) can also check and challenge the valuation shown in the list if they believe it is wrong. Further information about the grounds on which challenges may be made and the process for doing so can be obtained by contacting the VOA, or by consulting the Gov.uk - check your business rate valuation (opens new window).

Revaluations

All non-domestic property rateable values are reassessed at revaluations. The most recent revaluation took effect from 1st April 2017. Revaluations ensure that business rates bills are up-to-date and more accurately reflect current rental values and relative changes in rents. Frequent revaluations ensure the system continues to be responsive to changing economic conditions.

Transitional rate relief

At a revaluation, some ratepayers will see reductions or no change in their bill whereas some ratepayers will see increases. Transitional relief schemes are introduced at each revaluation to help those facing increases. Such relief schemes are funded by limiting the reduction in bills for those who have benefitted from the revaluation. The transitional relief scheme was intended to end on 31sr March 2022, however the government has now extended the scheme for another year. All applicable business rate occupiers will be contacted with details on how to apply. Further information can be found on the governments transitional relief webpages is applied automatically to bills. Further information about transitional arrangements can be viewed on the Government's business rates transitional relief guide (opens new window) and .business rates transitional relief extension guide (opens new window)

Business rate reliefs

Depending on individual circumstances, a ratepayer may be eligible for a rate relief (i.e. a reduction in their business rates bill). There are a range of available Discounts for business rates.

Temporary reliefs

Some of the permanent reliefs are set out on the Discounts for business rates but temporary reliefs are often introduced by the Government at Budgets. Further details on current temporary reliefs is available at our .

Local discounts

Local authorities have a general power to grant discretionary local discounts. Full details can be obtained from the Discounts for business rates.

Hardship relief

Local authorities have discretion to give hardship relief in specific circumstances. Full details can be obtained from the Discounts for business rates.

State aid

The award of discretionary relief[s] is considered likely to amount to state aid. However, it will be state aid compliant where it is provided in accordance with the De Minimis Regulation EC 1407/2013. The De Minimis Regulation allows an undertaking to receive up to EUR 200,000 'de minimis' aid over a rolling three-year period. If you are receiving, or have received, any 'de minimis' aid granted during the current or two previous financial years (from any source), you should inform Chichester District Council by email.

Rating advisers

Ratepayers do not have to be represented in discussions about the rateable value of their property or their rates bill. However, ratepayers who do wish to be represented should be aware that members of the Royal Institute of Chartered Surveyors (opens new window) and the Institute of Revenues Rating & Valuation (opens new window) are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser or company 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.

Personal data

Chichester District Council manages your data in accordance with the provisions of the General Data Protection Regulations 2016 and is a public authority as defined within those regulations.

Information supplied with demand notices

Spending on Chichester District Council services can be found by viewing the Chichester Council spending document. Chichester District Council CT spending 2022 (Word doc) [57KB]

A hard copy is available on request by email to Chichester District Council.

How can I pay my business rates bill ?

Ways to pay your business rates bill can be found by visiting the Pay your business rates.

Who can I contact if I have a query?

If your query is with regard to your bill then you should contact the taxation department.

If your query is regarding the valuation of your property please contact the Valuation Office Agency - business rates (opens new window).

Chichester District Council manages your data in accordance with the provisions of the General Data Protection Regulations 2016

Contact us

For further information and advice email taxation@chichester.gov.uk. Alternatively, you can phone us on 01243 534501.