Business Rates/Account Enquiries

National Non-Domestic Rates (NNDR)

National Non-Domestic Rates (NNDR), or Business Rates, are collected by local authorities and the income raised goes towards the cost of local services.   

Please use the links for further information.

My Erewash

We have introduced an online portal for self-service. By registering for a My Erewash account, you will be able to apply for help, support, and advice regarding business rates. My Erewash can also be used to access a wide range of other services that the council provides, including application and notification forms. Click on the button at the top of this page to set up or view your account.

Business Rates 2024

Business Rates are calculated based on the rateable value of your property and by applying a multiplier. The rateable value is an estimate by the Valuation Office Agency (VOA) of what the annual rental would be for the assessment. A revaluation is to take place on 1st April 2023 and revised rateable values for 2023/24 onwards can be checked at www.gov.uk/find-business-rates . Information relating to current, future, and previous rating list entries can also be found by using this link.

Financial and budgetary information is available on the Annual Council Tax Rates Page

Business Rates – 2024/25 Explanatory Notes

What is a Rateable Value? 

Apart from properties that are exempt from Business Rates, each non-domestic property has a rateable value which is set by the valuation officers of the www.gov.uk/government/organisations/valuation-office-agency  (VOA), an agency of Her Majesty’s Revenue and Customs. They draw up 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. Valuations for the current Rating came into effect on 1st April 2017, the compilation date was set at 1st April 2015. For the revaluation that comes into effect on 1st April 2023, the compilation date was set at 1st April 2021.

The VOA may alter the value if circumstances change. 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 the grounds on which appeals may be made and the process for doing so can be found on the VOA website or from your local valuation office.

You can contact the VOA at gov.uk/contact-voa. If you are unable to use the online service, you can also contact the VOA on 03000 501 501.

Multipliers

The Standard and Small Business Rate multipliers are set by central Government each year. The Small Business Rate Multiplier has been frozen by the government in the current financial year and again for the 2024/25 financial year remaining at 49.9p in the £. The Standard Business Rate Multiplier has increased to 54.60p in the £ for occupied assessments with a rateable value of 51,000 or more and 49.9p in the £ for occupied assessments with a rateable value of below 51,000 respectively.

2023 Revaluation - Frequently Asked Questions

What is a revaluation?

Revaluation is a review of the rateable values of all non-domestic properties in England and Wales carried out by the Valuation Office Agency (VOA). This normally happens every 3 years.

How do you value a property?

The VOA values a property by its rateable value. Rateable values are the amount of rent a property could have been let for on a set valuation date. For the 2023 revaluation, that date was 1 April 2021. 

How is my rateable value calculated?

To calculate the rateable value, the VOA analyses the rental property market to ensure that rateable values reflect the property market accurately.

What is the valuation date for revaluation 2023?

The antecedent valuation date (AVD) for revaluation 2023 is 1 April 2021.

Who decides on the valuation date?

The Government decide on the valuation date. They chose 1 April 2021 so that valuations would reflect the impact of COVID-19 on the property market.

How is my business rates bill calculated?

Business rates bills are calculated using a rateable value. Rateable values are based on how much rent a customer’s property could be let for, on a set date (1 April 2021 for Revaluation 2023).

When will I receive my business rates bill?

The bills for the new financial year are due to be despatched in early March 2024.

Customers will now be able to see the future rateable value for their property and get an estimate of what their business rates bill may be from 1 April 2023. They can do this through the VOA’s Find a Business Rates Valuation Service on GOV.UK. 

Who do I contact if my property has changed?

If a property has changed, for example its floor sizes are different, then customers can let the VOA know now using a Business Rates Valuation Account

Who do I contact if my rateable value is too high?

If a customer believes their future rateable value is too high, they can get in touch with the VOA using a Business Rates Valuation Account. They can only do this after 1 April 2023, which is the point the future valuation legally takes effect and can be challenged.

Customers must continue to make payments of their business rates as normal. If they do overpay, they can request a refund from their local council.

Why do similar properties have different rateable values?

When calculating a rateable value, the VOA considers how much a property could be let for, on a set date. The rateable value of properties can vary for several reasons like size or location.

What business rates reliefs are available?

There are numerous types of business rates relief for customers. They can find further information on GOV.UK and below. You may need to contact Erewash Borough Council to check your eligibility to business rate relief.

What if I want to use an agent?

If a customer wants to authorise an agent to act on their behalf, then they can appoint one using a Business Rates Valuation Account.  Please be aware of scam companies offering to be agents.

Schemes To Help Local Businesses

Retail, Hospitality and Leisure Relief Scheme (RHL)

Any business already in receipt of Retail, Hospitality and Leisure Relief will have it renewed from 1st April 2024. There is a 75% discount for eligible sectors (up to a maximum of £110,000 per business, including subsidiaries) in the new financial year. Businesses must be trading, in rateable occupation and be involved in the Retail, Hospitality or Leisure industries. New businesses meeting the same conditions can also qualify and the relief will be calculated to commence from the trading start date.

Subsidy control limits must not be exceeded over a rolling three-year period including the current financial year.

To continue receiving the discount as a current recipient you must either “Opt in” or “Opt out” by logging into your ‘My Erewash’ account to complete the "2024-25 Retail Hospitality and Leisure Relief Scheme - Cash Cap Declaration or Refusal" online form. If you do not have a ‘My Erewash’ account, it is important that you create one by following the ‘My Account’ link and register for a business account.

Ratepayers must notify the council if subsidy control limits are to be exceeded. To refuse the discount you must “Opt Out”. The Council may review this relief and remove it if it believes a business does not comply.

More details about subsidy control are available at: Business rates relief: Retail, hospitality and leisure relief - GOV.UK (www.gov.uk)

The Small Business Rate Relief (SBRR) Scheme

Premises with a rateable value below of £12,000 or below, can now receive 100% relief. If your rateable value is between £12,001 and £14,999 a tapered percentage reduction can be applied. To apply Register/Sign In to set up a My Erewash account and to submit the ‘Business Rates – Small Business Rates Relief’ form.

Once criteria have been checked, SBRR will be applied to qualifying accounts. Your Business Rates liability will then be recalculated to reflect a reduced charge.

Should your claim as a new or existing applicant be unsuccessful, you will be notified of the reasons behind the council’s decision. Claimants should be familiar with SBRR criteria – it is a criminal offence to submit a fraudulent claim.

A Business Rates - Let us know you've moved in/out form should be submitted should any additional premises be taken on or if existing premises are vacated and you need to cancel SBRR.

From 14 February 2014, if your business is in receipt of SBRR at a qualifying main property you can take on another property later. The original assessment will continue to benefit from SBRR, whilst full Business Rates will be charged on the secondary assessment. However, after 12 months, the relief will be lost on both properties if the secondary assessment has a rateable value of £2,900 or above. Numerous smaller assessments with a rateable value of below £2900 can be taken on, in addition to a main assessment, but the cumulative rateable value must not exceed £19,999 and only the nominated main assessment will receive SBRR.

The Supporting Small Business (SSB) Scheme

Following the revaluation some ratepayers will find that an increased rateable value will take them over the qualifying threshold for Small Business or Rural Rate Relief. Transitional relief may have been awarded but their liability could still have increased. The government has therefore introduced the SSB Scheme to ensure that any affected ratepayer, will see their annual liability following the revaluation, increase by no more than £600. Charities and Community Amateur Sports Clubs, already entitled to mandatory relief, are however ineligible. This scheme was introduced with effect from 1 April 2023 and the relief applied automatically to qualifying accounts.

Local Discretionary Relief

You may be able to get a reduction in certain situations if it is in the public interest to do so. Partly Occupied Relief can also be granted where circumstances give rise to a ‘short term’ vacation prior to evidenced re-occupation. However, it must be proven that it is in the interests of local Council Taxpayers to grant a reduction.

Charitable Rate Relief

Charities and registered Community Amateur Sports Clubs (CASC) can apply for relief of up to 80% if a property is used for charitable purposes or is a CASC. Please notify the council if either status applies to your organisation and we are unaware.

Rural Rate Relief

You could get rural rate relief if your business is in a designated rural area with a population below 3,000. If your business is the only shop, post office, public house, or petrol station in the village you may qualify. You get between 50% and 100% of your business rates. Rateable value restrictions apply. Discretionary relief can also be considered for other rural businesses or to ‘top up’ an existing award.

Under the terms of the Local Government and Rating Act 1997, Erewash Borough Council is required to compile and maintain a Rural Settlement List for the purpose of administering the Rural Rate Relief Scheme.

Areas included in the Designated Rural Settlement List 2024/2025:

  • Breadsall
  • Dale Abbey
  • Morley
  • Little Eaton
  • Risley
  • Stanton By Dale
  • Stanley and Stanley Common

The Council is required to review the Rural Settlement List on 31st December each year, but it can amend the list at any time to correct any errors or omissions. If you think the list is incorrect, please tell us, giving your reasons why you think this is so.

Empty Properties

Premises will receive a 3-month exemption from Business Rates from the date that they become empty. After this time, most businesses must pay full business rates.

Some properties can get extended empty property relief: -

  • Industrial premises (such as warehouses) are exempt for a total of 6 months.
  • Listed buildings – until they are re-occupied.
  • Buildings with a rateable value under £2,900 – until they are re-occupied.
  • Properties owned by charities – only if the property’s next use will be mostly for charitable purposes.
  • Community amateur sports clubs, buildings – only if the next use will be mostly as a sports club.
  • Properties with a ratepayer in possession but subject to insolvency (i.e., administration/liquidation).

Transitional Adjustment

At every revaluation, some ratepayers will see a significant increase to their annual charge when compared with the previous financial year. To compensate, a transition scheme is in place which limits the amount that your liability will increase or decrease within the lifetime of a particular Rating List.

Transitional Relief or surcharge is applied automatically and will be shown on your demand notice if you are affected. Transitional surcharge has been abolished in the 2023 Rating List therefore any ratepayer with a significant decrease will benefit immediately from a reduced rateable value.

Business Rates Instalments

These are normally calculated over a 10-month cycle from April to January. Regulations are now in place enabling instalments to be collected over 12 months. Please contact Erewash Borough Council as soon as possible, if you wish to have your instalment plan changed.

Direct Debit

Direct Debit is the most efficient and trouble free way to pay, giving added peace of mind by ensuring:
• Payments are always made on time.
• You have the choice of 3 payment dates of either the 1st, 15th or 25th of the month.
• Once set up all the work is done by the council.
• You are protected by the Direct Debit Guarantee in the unlikely event that a mistake is made on your account. Your own bank will immediately make good the error and deal with the council if necessary.

My Erewash has an online form available for completion.

Business Rates - Let us know you've moved in/out

If you are either moving into or moving out of a property in our area, please complete the ‘Let us Know You’ve Moved In/Out form

Apply for a Refund

If you have received a demand notice that has a credit balance, please complete the Business Rates - Refund Request form

If you have any queries regarding your bill, have not yet received it or want to discuss a payment arrangement please contact the Revenues Section.

Rating Advisers

Ratepayers do not have to be represented in discussions about their rateable value or their rates bill.

Appeals against rateable values can be made free of charge. However, ratepayers who do wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors  and the Institute of Revenues Rating and Valuation are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser, or agent, 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 any contract. Please also be aware that a rateable value can increase in some circumstances and will not always be reduced.

Business Rates Reduction Scams Warning

Erewash Borough Council are warning local businesses to be aware of 'reduction' firms who are conning local businesses. In exchange for large fees, businesses are led to believe they will get their Business Rates reduced on appeal.

When the new rates are applied to business premises, we get complaints about rogue firms who deliberately target businesses whose rates have increased. They may charge fees of up to 45% commission to make an appeal against the revaluation.

Our advice to businesses is to say no to companies, or people who cold call offering to initiate a rating appeal. Their contracts are often carefully worded and don't match up to a verbal promise the salesperson may make. Once you've signed a contract, you will normally have no automatic right to cancel.  Get advice from the local Valuation Office before you agree to anything. 
 
Our advice is for businesses to be very cautious of claims from companies that say they can secure big reductions in Business Rates. Ask for written confirmation of such claims and if the company refuses, stay well clear.

Always be suspicious if asked to pay large sums of money up front, especially for something that you can instigate yourself. 

Freedom Of Information - Business Rates Credits

Please note that Erewash Borough Council no longer publishes information about Business Rates accounts that currently have credit balances.

Information in respect of credit balances is considered exempt under section 31(1)(a) of the Freedom of Information Act 2000 (prevention or detection of crime). 

Following the decision of the Information Commission in respect of a request made to Wandsworth Council for credit balances, we believe that its disclosure could result in fraudulent refund claims being made and there are also additional costs that such fraud places on the public purse.