Q&As

What information is a commercial landlord compelled to give for the purposes of National non domestic rates (NNDR) in relation to a tenant?

read titleRead full title
Published on LexisPSL on 13/12/2017

The following Local Government Q&A provides comprehensive and up to date legal information covering:

  • What information is a commercial landlord compelled to give for the purposes of National non domestic rates (NNDR) in relation to a tenant?
  • What is NNDR?
  • Who is liable for NNDR?
  • How does the scheme operate?
  • Valuation
  • Appeals
  • Enforcement

What is NNDR?

National non-domestic rates (NNDR) is tax on non-domestic property charged at national rates yet administered locally to ensure that businesses or other occupiers or owners of this type of property known as hereditaments pay NNDR as their contribution towards the cost of local authority services.

Who is liable for NNDR?

Liability for NNDR is governed by Part III of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989, SI 1989/1058 and sections 41–67 of the Local Government Finance Act 1988 (LGFA 1988) which identifies three categories of ratepayer:

  1. occupiers LGFA 1988, s 43(1)

  2. owners LGFA 1988, s 45(1)

  3. persons named in central rating lists LGFA 1988, s 54(1)

See further: Introduction: Ryde on Rating and the Council Tax [1] and Collection: Local Lists: Ryde on Rating and the Council Tax [11].

How does the scheme operate?

There are four key stakeholders involved in the operation of NNDR:

  1. the Department for Communities and Local Government/Welsh Government, which is responsible for setting overall policy and the NNDR multiplier

  2. the Valuation Office Agency (VOA), which complies and maintains rating lists and assesses the rateable values used to calculate NNDR bills

  3. the Valuation Tribunal Service, an independent body that deals with appeals relating to NNDR (and council tax) see further below

Related documents:

Popular documents