Non Domestic Rates & Council Tax

Contrary to Local Authority Websites and inddded those of the District Valuer themselves, there is no such thing as Business Rates. All properties are rateable and due for entry on a list which the District Valuer is bound by Act of Pariliament to maintain. Such properties are either domestic or non domestic and all save for exempt properties such as agricultural buildings are liable to a charge.

 

For domestic properties the charge is derived from its value at 1st April 1991

 

For Non Domestic Properties is loosely based on its assessed rental value as at the date of the list compilation currently 1st April 2008 for the 2010 list.

 

Cause for dispute arrises where the use of a property might be part domestic part other in which case a composite valuation may apply

 

Another cause for dispute may arrise where an assumed domestic use is adjudged not to be domestic by virtue of not being included within the residential hereditament / curtilage of the domestic property.

 

Perhaps the most common dispute is however over the actual valuation.

 

Given the size of some bills, it is important to seek professional advice and to seriously consider the options before appealing a valuation or assessment. Remember valuations can go up as well as down. Also make sure that you employ someone to advise you with a professional background in this complex subject. There are many "ambulance chasers" out there and you may well end up worse off.

 

Contact us for an initial free discussion