Business rates
The Council provides local businesses with information on who is required to pay business rates, how business rates are calculated for a property and also how to pay business rates.
Non-Domestic Rates are a tax charged on occupation or ownership of property or land.
The rates are payable for most properties that are not classed as domestic. They are often referred to as Business Rates because most of the properties that rates are paid for are occupied by businesses.
Some examples of the type of property that rates are paid for are:
| Shops | Offices | Warehouses |
| Factories | Pubs | Car Parks |
| Mines | Clubhouses | Boathouses |
| Advertising Hoardings | Schools | Hospitals |
| Quarries | Depots | Petrol Stations |
Who is liable to pay?
Rates are payable by the occupier of any property shown in the Local Rating List. Any queries relating to the Local Rating List should be made directly to the Listing Officer.
The Listing Officer
Red Rose House
104 Lancaster Road
PRESTON PR1 1LX
Tel 01772-405700
Website:- www.voa.gov.uk
Rates are also payable on many empty properties by the leaseholder, or by the owner if there is no leaseholder.
How will I know how much to pay?
The Council will send a bill to anyone who is liable to pay rates. If you think you are liable to pay rates, but have not received a bill you should contact the Business Rates Section straight away, if you delay you may find that you have less time to pay your bill.
Bills are normally payable over 10 monthly instalments. If you become liable to pay part way through a year you will be charged for the part year based on a daily charge, and will be able to pay by instalments up until at least February of the financial year. Bills issued after the end of the year to which they relate are payable within 14 days.
Who collects payments?
Local Authorities (your Local Council) collects rates for the properties in their area.
What happens to the money that is collected?
All the money collected by each Local Authority is paid over to the Government. The Government also collects some rates directly for assessments that are difficult to rate locally such as pipelines and cables.
The revenue raised is then given back to Local Councils. In very simplified terms the amount that is given back depends on how many people live in the Borough.
The money is then used by the Council to help pay for providing services to the people living in the Borough.
For more information relating to Non Domestic Rates such as the Rateable Value, Transitional Arrangements or available reliefs etc., please click here or select the 'Business Rates - Explanatory Notes' link from the right hand side of this page.
Last updated: 13 April 2011
