Business rates are payable on all occupied and some unoccupied business premises within North Somerset.
Every business or non-domestic property is awarded a "rateable value" by the Valuation Office Agency (VOA). North Somerset Council, as a local authority, uses this rateable value to calculate business rates liability. The occupier of a business property would be liable to pay rates. If a property was empty; the rates liability would fall to the owner or leaseholder.
If you have a query or wish to appeal against your rateable value contact the VOA on 03000 505 150 or visit their website. Please note however, that rates are payable pending any query or appeal.
Also known as national non-domestic rates, North Somerset Council collects business rates on behalf of the Government's Communities and Local Government (CLG) department and pays them into the central rating pool. Each local authority receives a payment from the pool which is generally calculated based on the number of Council Tax Band "D" properties in its area. This money helps towards the cost of local council services.
Depending on your circumstances and nature of your business you may be entitled to relief.
Small business rate relief scheme
You can get small business rate relief if:
- you only use one property
- its rateable value is less than £12,000
For more information visit the Gov.uk website or contact North Somerset Council Rates’ Helpline on 01934 888 143.
Rural rate relief
- The current rateable value threshold is £8,500 for a sole general store or post office, or for a food shop.
- The current rateable value threshold is £12,500 for a sole petrol filling station or pub.
- The current threshold for discretionary relief is £16,500.
For more information visit the Gov.uk website.
For an application form and further details contact North Somerset Council Rates’ Helpline on 01934 888 143.
Information about appeals, arrears, payments and other relief schemes
Visit North Somerset Council’s website.