What are National Non-Domestic Rates (NNDR) / Business Rates?
National Non-Domestic Rates are a statutory tax levied by central government on those responsible for commercial property. National Non-Domestic Rates are also referred to as Business Rates. They are the equivalent of Council Tax for non-domestic properties.
How can I pay my National Non-Domestic Rates?
We accept payment by various methods, please visit our Payments page for more details.
My premises are empty, is there an exemption from charges?
If your premises become vacant, you may be eligible to an exemption from rates charges for up to three or six months. Commercial premises are entitled to three months exemption, after which full rates are payable. Premises which are classed as industrial, such as warehouses and factories are entitled to six months exemption, after which full rates are payable.
Also, all vacant premises with a rateable value of less than £2,900 are exempt from paying empty property rates.
What do my National Non-Domestic Rates pay for?
From 1 April 2013, along with all other Local Authorities, Horsham District Council will receive less Government grant but will keep about half of the Business Rates we collect locally providing a financial incentive to improve the local economy. The remainder will continue to go to Central Government for re-allocation to Local Authorities through various grants. Central Government will continue to set the amount of rates you must pay each year.
Part of the money is used to fund services and amenities nationally. Some of the money kept by the local authority will go to pay for local services such as the Police and Fire services. Collection of commercial waste is not covered by National Non-Domestic Rates charges.
How do I apply for Small Business Rate Relief?
See the Property Reliefs page.
How can I find out the rateable value of my premises or other premises in Horsham?
The rateable values of all commercial properties in Horsham are available by looking on the Valuation Office website.
How can I dispute the rateable value of my premises?
You can click, find and review your rateable value on the VOA’s website. If you have reason to believe that your rateable value is not correct, follow the instructions provided on the site. You will need to do the following:
- CHECK – review and confirm the facts about your property held by the VOA
- CHALLENGE – once the facts are established, explain why you believe your valuation is wrong
Do we have to pay National Non-Domestic Rates if we are a charity?
Charitable organisations can be entitled to mandatory charitable relief which equates to an 80 per cent discount on rates charges. If you wish to apply for mandatory relief you will need to provide the registered charity number from the Charities Commission and demonstrate that the premises are used for charitable purposes.
There are also concessions available for ‘not-for-profit’ organisations and ‘Community Amateur Sports Clubs'(CASCs). Please go to our Property Reliefs page for more information.
What happens if I do not pay my National Non-Domestic Rates?
National Non-Domestic Rates are a tax and therefore if you fail to make payments in accordance with your payment schedule the local authority is obliged to take recovery action.
Please visit our What Happens If I Don’t Pay On Time page for more information.
Where can I go for additional information and advice about running a business in Horsham?
Information and advice regarding running a business is available on the .gov website.