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This Practice Note is one of a series of notes covering National Non-Domestic Rates (NNDR). It covers business improvement districts (BIDs), explaining what they are, how they are created and funded. It also covers business rates supplements and retention of NNDR by local authorities.

This Practice Note is an introduction to the system of non-domestic rates (or business rates) for non-domestic (NNDR) properties in England and Wales. It outlines the background to the operation of the scheme, provides detail on how the valuation process works. It explains how to check, challenge and if necessary make a proposal to amend a local list or appeal against decisions that have been made. It is the first of a series of three notes covering the operation of the NNDR scheme