National non-domestic rates—billing recovery, exemptions and reliefs
Produced in partnership with Alan Murdie of Council Tax Legal Services
National non-domestic rates—billing recovery, exemptions and reliefs

The following Local Government practice note produced in partnership with Alan Murdie of Council Tax Legal Services provides comprehensive and up to date legal information covering:

  • National non-domestic rates—billing recovery, exemptions and reliefs
  • Billing
  • Recovery
  • Collection fund
  • Transitional relief
  • Exemption from non-domestic rates
  • Unoccupied properties (Unoccupied Property Regulations)
  • Occupied properties
  • Mandatory and discretionary rate reliefs
  • Charity and Community Amateur Sports Club Relief
  • More...

Coronavirus (COVID-19): This Practice Note contains guidance on National Non-domestic Rates (NNDR) measures relaxed by the treasury during the Coronavirus Pandemic to assist businesses. For further information, see News Analysis: Business rates and coronavirus (COVID-19), and government guidance Business rates information letters: 6/2020: coronavirus response and updated guidance. See also the Coronavirus (COVID-19) toolkit, which provides easy access to news, practical guidance and Q&As from across a number of Practice Areas (subject to subscription).

This Practice Note sets out the requirements for billing, recovery, collection, transitional reliefs and exemptions of NNDR prior to the pandemic.

This Practice Note is one of a series of Practice Notes covering National non-domestic rates (NNDR). It covers billing and recovery, the collection fund, transitional reliefs and exemptions from the operation of the system. For further reading on other aspects of the NNDR scheme, see Practice Notes: National non-domestic rates—valuation and appeals, National non-domestic rates—business improvement district, business rate supplements and retention and Liability for business rates.

Billing

Paragraph 1 of schedule 9 to the Local Government Finance Act 1988 (LGFA 1988) empowers the Secretary of State to make regulations providing for the collection and recovery of rates. The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, SI 1989/1058, have been made and amended, governing collection and recovery.

A rate bill is calculated by multiplying the rateable value shown in the valuation list for

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