Business Rates Frequently asked questions

This page answers the most frequently asked business rates questions.

How is my rateable value calculated?
The rateable value reflects the maximum rent which a tenant would be prepared to pay to rent a property under perfect market conditions. Usually, this is determined by analysing rental evidence from properties of a similar size and nature in the locality.

Can I appeal if I disagree with the rateable value?
The Valuation Office determines values and any appeal must be made directly to them at:

72 Church Street
Liverpool
L1 3AY
Tel. 03000 504000

I have appealed against my rateable value - do I still have to pay?
YES - Rates are payable based on the rateable value which appears in the current Rating List and if you do not pay as shown on your bill, further action will have to be taken, even though an appeal may be outstanding. If your appeal is successful and your rates are reduced, interest is usually payable on any overpayment.

What services do I receive in return for paying my Business Rates?
Your rates are not a payment for specific services but are a contribution from businesses towards all of the services provided by the Council for the community, such as local transport, education and housing, all of which indirectly benefit businesses in the area.

Why have you sent me a bill when I already pay rent inclusive of rates to my landlord?
Under Rating law, we must issue a bill to the occupier of a property regardless of any agreement which may exist between the occupier and the landlord. You may wish to contact your landlord either to arrange that they will pay direct to this office on your behalf, or to renegotiate your rent agreement to remove the rate element.

I have moved out of my business property - will I still have rates to pay?
For the first three months (or six months if the premises are an industrial or storage type of property such as a factory or warehouse) there will be no rates payable but, if the property remains vacant after this period and you are still the owner or leaseholder, you will then be liable for rates amounting to 100% of the full rates, unless the property is exempt from Empty Rates.

Why have you sent me a Reminder or Summons?
By law, the Council must send a Reminder if your instalments are not up to date. If you do not bring them up to date within seven days and then keep them up to date, you lose the right to pay by instalments. If you do not comply with the Reminder, you will be sent a Summons and will have to pay court costs as well as your Business Rates.

If you receive a Summons and do not pay in full before the hearing, the Council will apply for a 'liability order'. A liability order gives the Council the right to use bailiffs to obtain payment, to start Bankruptcy or Liquidation proceedings in certain circumstances, or to ask the Magistrates Court to commit a person to prison.

What if I can't pay the amount on the Reminder or Summons?
If you are having difficulty paying, please contact us at the Business Rate office and we will try to come to an arrangement for payment with you.