Explanatory notes

Explanatory notes

The governments explanatory notes for business rate payers (sent with current year bills)

Non-domestic rates 

Business rate supplements

Rateable value 

National non-domestic rating multiplier  

Revaluation 2010 and transitional arrangements 

Unoccupied property rating 

Partly occupied property relief 

Small business rate relief 

Charity and community amateur sports club (CASC) relief 

Non-profit making organisation relief 
The local authority has discretion to give relief to non-profit making organisations. Full details can be obtained from the local authority

Hardship relief 
The local authority has discretion to give relief in special circumstances. Full details can be obtained from the local authority

Deferred payment of 2009/10 rates liabilities 

Rating advisers 

Page last updated: 05/05/2011