This subtopic provides an overview of the system of national non-domestic rates (NNDR), commonly known as business rates, which applies to non-domestic hereditaments in England and Wales.
This subtopic covers:
the statutory framework governing NNDR
the assessment of rateable value
who is liable for payment of NNDR
exemptions and reliefs from liability
administration, billing and recovery of NNDR by billing authorities
The modern system of NNDR is primarily governed by the Local Government Finance Act 1988 (LGFA 1988). LGFA 1988 established:
that rates were to be raised only on non-domestic property—occupiers of domestic property would instead pay community charges (from 1993 replaced by council tax, see Practice Note: Council tax)
that rates bills were to be set nationally by way of government specified multipliers to be applied to rateable values for each financial year
billing authorities are responsible for billing, collection and enforcement
the distribution and retention of NNDR income between central government and local authorities, which has been modified by subsequent legislation
a number of reliefs are available in specific
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