Your Guide to Business Rates Summonses

This information is sent out with summonses for Business Rates.

Q) Why have I received a summons?

  • Because you have not paid all of your Business Rate instalments on time, even though we have reminded you to bring your payments up to date.
  • As a result, you have lost the right to pay by instalments. A summons has now been issued against you for all of your outstanding Business Rates for the year.
  • Unless you pay the full amount before the hearing date, including the summons costs of £185.00, Revenue Services will apply to Waltham Forest Magistrates’ Court for a Liability Order.
    • Pay the full balance (including costs) online
    • A Liability Order is an order made by the Magistrates Court which allows us to take further recovery action, including passing the debt to a bailiff to recover. You may be charged additional costs for this.

Q) Can I still make an arrangement to pay?

  • Yes. You should contact Revenue Services immediately to make a suitable payment arrangement.
  • We may still apply for a Liability Order at the court, but we will not take any further recovery action providing you keep to your arrangement.

Q) Do I need to attend the court?

  • You do not have to attend the magistrates’ court if you agree that you owe the outstanding amount.
  • A Liability Order hearing is only to decide if you are liable to pay.
  • At the hearing the magistrates cannot decide how much you should pay or agree payment arrangements. They cannot take your business' or financial circumstances into account.
  • Please contact us before the hearing date, if you want to make an arrangement to pay the outstanding amount.

Q) I don't think I am liable so why am I being charged business rates?

  • If you believe that you are not liable, you should attend court to offer your defence, or contact us with the relevant details before the hearing date so that we can investigate.

Q) Do I still have to pay if I've appealed against my Rateable Value?

  • If you have appealed to the District Valuation Officer against your Rateable Value, you must still pay in full while you are waiting for the result. If your appeal is successful, we will refund any overpayment arising.

Q) If I attend court, will you pay for my expenses?

  • If you decide to attend court, we will not pay for your expenses.

Q) What happens next?

  • If you do not pay the full amount shown on the summons by the hearing date, Revenue Services will ask the court for a Liability Order.
  • This Order gives Revenue Services the power to instruct bailiffs to recover your outstanding Business Rates by seizing your goods and selling them at auction. You may be charged additional costs for this.

Important

Don't delay! Please pay your remaining Business Rates so that Revenue Services do not have to take further recovery action against you.

Alternatively, contact Revenue Services immediately to discuss liability or to make an arrangement.