Business

Unoccupied property rating

In general, there will be no business rates to pay for the first three months that a property is empty. After that, an empty property rate of 50% of the bill that would have been due on the occupied property will be payable. Industrial buildings, listed buildings and small properties with rateable values of less than £2,200 pay no empty property rates even after the first three months.

Partly occupied property relief

A ratepayer is liable for the full non-domestic rate whether a property is wholly or only partly occupied. Where a property is partly occupied for a short time, the local authority has discretion to award relief in respect of the unoccupied part. Full details can be obtained from the local authority.

Hardship relief

The local authority has discretion to give relief in special circumstances.

Rating advisers

Ratepayers do not have to be represented in discussions about their rateable value or their rates bill. Appeals against rateable values can be made free of charge. However, ratepayers who wish to be represented should be aware that members of the Royal Institution of Chartered Surveyors and the Institute of Revenues Rating and Valuation are qualified and are regulated by rules of professional conduct designed to protect the public from misconduct. Before you employ a rating adviser you should check that they have the necessary knowledge and expertise as well as appropriate indemnity insurance. Take great care and, if necessary, seek further advice before entering into any contract.

A change in rateable value

The rateable value of a property may be amended for a number of reasons. For example, the premises may alter in size as a result of an extension or other alteration, the usage of the premises may change, or you may appeal against the assessment following a revaluation. In addition, you may combine your premises with the one next door or you may split it into two or more units. If you feel that your rateable value is incorrect or the nature of your premises changes in any way, you should contact the Valuation Office (contact details below).

There are set limiters in place in respect of certain appeals. Some changes cannot be backdated before 1 April or 1 October of any year. If necessary, please take advice from the Valuation Office.

Where a rateable value has changed, the district valuer will contact the Business Rates section directly. A revised bill will then be issued, reflecting the alteration and the effective date of the change.

If you are awaiting a change in your assessment it is important that you continue to pay the amount shown on your original bill until the change has been put into effect. If your proposal is successful and you have overpaid, you will receive a refund.

Contact Details

Contact name

Business Rates Section

Department

Finance

Telephone

020 8667 8385

Fax

020 8667 8440

Email

croynndr@croydon.gov.uk

Address

Business Rates Section, Croydon Council, Municipal Offices, Fell Road, Croydon, CR9 1QA

Contact name

Valuation Office Agency

Telephone

020 8315 2800

Fax

020 8315 2899

Email

londonsouthgroup.vo@voa.gsi.gov.uk

Address

Unicorn House
28 Elmfield Road
Bromley
Kent
BR1 1LR