BUSINESS RATES (NNDR)
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. Except in the City of London, where special arrangements apply, the rates are pooled by central government and redistributed to local authorities as part of the annual formula grant settlement. The 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 authority and other local authorities in your area.
Why is Business Rates a National Tax?
This is because the rate is determined by Central Government, not Local Government. Under the Local Government Finance Act 1988, local District Councils or Metropolitan Borough Councils (known as Billing Authorities) no longer have any say in the amount of rates to be charged and are merely required to collect business rates due in England and pay the money to Central Government. This change came into force on 1st April 1990 and bought to an end the power which local authorities had to levy General Rates, which can be traced back to 1601.
If you wish to discuss any of the matters mentioned in in the leaflet below, please contact the National Non-Domestic Rating Department on 01403 215061.
Horsham District Council
Park House, North Street
Horsham, West Sussex
RH12 1RL
Tel: 01403 215061
Email: revenues@horsham.gov.uk
Business Rates Revaluation 2010 Fact Sheet
Business Rates Revaluation 2010 Fact Sheet (500kb)
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Business Rates - Frequently Asked Questions Leaflet
Business Rates - Frequently Asked Questions Leaflet (164kb)
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