• What are Non-domestic Properties?
• How are Business Rates Calculated?
• What is a rateable value?
• Who sets the rateable value?
• How do I pay my bill?
• What if I can't pay my bill?
• Can my bill be reduced?
• Where is my local Valuation Office?

What are Non-domestic properties?
Non-domestic properties are business properties such as shops, offices, warehouses and factories, and any other property that is not classed as a domestic property.  In some cases, properties may be used for both domestic and non-domestic use, in which case both Council Tax and Business Rates will be charged.

How are Business Rates Calculated?
The local council works out your Business Rates bill by multiplying your rateable value by the multiplier or 'poundage', which the government sets from 1st April each year for the whole of England. There is a transitional relief scheme, which in some cases can affect the amount payable. Details of this scheme can be obtained from the Council.

• The multiplier for the financial year 2001/02 is 43.0p.
• The multiplier for the financial year 2002/03 is 43.7p.
• The multiplier for the financial year 2003/04 is 44.4p.
• The multiplier for the financial year 2004/05 is 45.6p.
• The multiplier for the financial year 2005/06 is 42.2p. (small business rate multiplier 41.5p)
• The multiplier for the financial year 2006/07 is 43.3p. (small business rate multiplier 42.6p)
• The multiplier for the financial year 2007/08 is 44.4p. (small business rate multiplier 44.1p)
• The multiplier for the financial year 2008/09 is 46.2p. (small business rate multiplier 45.8p)

From 1 April 2005, there have been two multipliers.  The standard multiplier and the small business multiplier, applicable to those businesses eligible for Small Business Rate Relief.

What is a rateable value?
Apart from properties which are exempt from Business Rates, each non-domestic property has a rateable value.  The rateable value broadly represents the yearly rent the property could have been let for on the open market on a particular date.  For the revaluation that came into effect on the 1st April 2000, the date was set as 1st April 1998.  Every five years the Valuation Office Agency gives all non domestic (business) properties new rateable values.

Who sets the rateable value?
The valuation officers of the Valuation Office Agency (VOA), set the rateable values.  The VOA is an executive agency of HM Revenue & Customs (HMRC).  It draws up and maintains a full list of all rateable values.

The valuation officer has to maintain the list and may alter the value if he or she believes the circumstances of the property have changed.  The ratepayer (and certain others who have an interest in the property) can appeal against the value shown in the list if they believe it is wrong.  Further information on the grounds for making an appeal, need to be directed to the local valuation office

Where is my local Valuation Office
For more advice about the valuation of your property, how to appeal, or programmes used for considering appeals, you should contact your valuation officer.  The local office is:

Exeter Valuation Office
Broadwalk House
Southernhay West
Exeter
EX1 1TS

Tel: 01392 606900

To view any published Related Documents for this service you will require the appropriate software. To download this software please see our documents help page. All links to documents will open in a new window. To request documents and files in an alternative format please contact us using the contact information provided on this page.