Explanatory notes that accompany your Business Rates bill.

Explanatory notes

These notes form part of the Business Rate bill. Some of the contents may look technical and detailed. This is because they must comply with the Council Tax and National Non-Domestic Rating (Demand Notices) (England) Regulations 2000.

Your Business Rate bill summarises the regulations. It provides a calculation of the rates you must pay this year. If you would like the contents of these notes explained in more details, please contact us.

» You can also download the 2011/12 guide to Business Rates (736KB PDF file) that was sent out with your bill.

Business Rates Multiplier 2011/12

The Business Rate poundage is fixed by the Government each year and for 2011/12:

  • Standard non-domestic rating multiplier has been set at 0.433 pence in the pound, and
  • Small business non-domestic multiplier has been set at 0.426 pence in the pound

NNDR (National Non-Domestic Rating) multiplier

The national non-domestic rating multiplier is the rate in the pound by which the rateable value is multiplied to produce the annual rate bill for a property.

It is set annually by the Government and, other than in a revaluation year, cannot, rise by more than the amount of the increase in the retail price index.

Business Rates

The Business Rate collected by billing authorities (District and London Borough Councils, the Common Council of the City of London, the Isle of Wight Council and the Council of the Isles of Scilly) are, subject to special arrangements for the City of London, paid into a central pool and redistributed to billing authorities and major precepting authorities.

Your authority's share of redistributed rate income together with income from its Council Tax payers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by the London Borough of Waltham Forest and other local authorities in your area.

Rateable value

An independent Valuation Officer from the Valuation Office Agency fixes the rateable value of business properties. These are re-valued every five years. From 1 April 2010, the rateable value of a property represents its annual open market rental value as at 1 April 2008. The values of all property in respect of which rates are payable to the Council, are shown in the local rating list. You can inspect a copy at:

The Valuation Officer may alter the value if he/she believes that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property), can sometimes propose a change in value. If the ratepayer and Valuation Officer do not agree an appeal can be made to a Valuation Tribunal.

You can find out from your Valuation Office when and how you can propose a change to your rateable value. You can get more information about how to appeal from the Council or from the Department of Communities and Local Government website.

The current revaluation takes effect from 1 April 2010. Details can be found on the Valuation Office website

The VOA have produced a fact sheet about the 2010 re-evaluation (119KB PDF file). You can also download the sheet as a Microsoft Word file (34KB).

Appeals against rateable values

If you think that your rateable value is wrong, you must contact the Valuation Office. The Valuation Office will ask you to make a proposal to alter the rating list. Proposal forms can be obtained from the Valuation Office at the address shown above.

Alternatively, you may wish to contact a rating advisor. Members of the Royal Institution of Chartered Surveyors (RICS) and the Institute of Revenues Rating and Valuation (IRRV) are regulated by the rules of professional conduct designed to protect the public from misconduct.

You can find details of these organisations and their members on their websites:

Before employing a rating adviser and particularly before employing one who is not a member of one of these organisations, you should satisfy yourself that he or she has the necessary knowledge and expertise, as well as appropriate indemnity insurance.

You should also be wary of false or misleading claims. We are aware of agents who do not explain, for example, that a reduction on rateable value may not necessarily lead to a reduction in the amount of rates you will have to pay. This is because there are limits on how much rates bills can change from year to year under the transitional relief scheme.

Please be careful before entering into any contract and take advice, if necessary, before you do so. Bear in mind that no matter how persuasive they may be, no one can guarantee reductions in rateable value. These are always subject to the agreement of the Valuation Officer, or the decision of a Valuation Tribunal or higher court.

This right of appeal does not mean that you do not have to pay your Business Rates. You must pay your Business Rates on the basis of the rateable value shown on your bill.

If you don’t pay, the Council will take recovery action to collect any unpaid rates. This will result in you having to pay court costs. If an appeal is successful, any overpayment of Business Rates will either be refunded or used to offset rates due for future years.

Unoccupied properties

Empty business properties may qualify for empty property rates.

Charitable and discretionary relief

Charities are entitled to relief from rates if the property is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill or of the transitional bill where the transitional arrangements apply. Billing authorities have discretion to remit all or part of the remaining 20% of a charity's bill on such property.

Authorities also have the discretion to remit all or part of any rate bill for properties occupied by certain bodies not established or conducted for profit.

Please fill in the application form for charitable and discretionary relief (55KB Word file) and return it to:

Revenues and Benefits Service
London Borough of Waltham Forest
PO Box 856
Walthamstow  E17 9PN

You can also download the conditions of grant here (72KB Word file).

Please contact Revenues and Benefits if you have any queries.

Selling, moving into, or moving out of a business property

If you are selling your business, or moving into or out of a business property in Waltham Forest, please contact us so that we can amend our records.

Consultation with ratepayers

The Council has a duty to consult with its local business people. Consultation takes place in the form of a yearly meeting. These meetings are open to all ratepayers or their representatives and are usually held in December. Details of the date and venue of the next meeting will be published later this year in the local press.

Please try to attend this meeting. It is your opportunity to put forward your views and to obtain advance information about the Council’s budget and spending proposals for the forthcoming year.

Trade waste

Your payment of Business Rates does not include a refuse collection service. It is the responsibility of each business to ensure their trade waste, or rubbish, is disposed of correctly and in accordance with the Environmental Protection Act of 1990. You will need to arrange for your waste to be collected by a registered waste carrier or take it to a registered trade waste disposal site. Please keep copies of your arrangements and make them available at all times to Council Officers when requested.

The maximum fine for dumping rubbish is £50,000 and / or up to five years imprisonment. For information about waste collection, contact Waltham Forest Direct on 020 8496 3000.

Arrears

Please try not to get into arrears. But if you have problems paying your business rates, let us know immediately.  If you don't contact us, we can't help you.  When you contact us, we will look into your case and where possible, offer you another payment arrangement.

Remember:
If you are experiencing difficulties in paying, contact us immediately.

You may also wish to contact one of the advice agencies within the borough.  They will be able to give money advice and debt counselling.  A list of advice agencies is also shown on the back of your bill.

PDF files

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