Recovery of business rates
This section is about the collection of business rates following the non-payment of instalments.
If payment is not received in accordance with the business rates demand notice, the council begins a process to recover the debt.
The process is outlined below, starting with the sending of the initial demand notice.
National Non-Domestic Rates (NNDR) are usually known as business rates.
1. Demand notice
The first instalment is due no less than 14 days after the issue of a demand notice.
2. Reminder notice
If payment is not received within 14 days of the instalment due date, then a reminder notice will be served.
If payment is not received within 7 days of the issue of the reminder notice, then the rate payer loses the right to instalments, and the full amount is due within 14 days. If payment is still not received after the 14 days then a summons will be issued for the full amount.
Only one reminder per year is required to be issued.
See the Reminder notices page for more.
3. Final notice
If a further instalment is not paid later in the year or all instalments are now due then a final notice will be issued
Payment is due within 7 days of issue, to prevent the issue of a summons for the full amount.
See the Final notices page for more.
A summons must be served at least 14 days prior to the court hearing and will include costs of £70.
Payment arrangements can be made at this stage, but a liability order will be applied for unless the summons has been paid in full, adjourned or withdrawn. You are strongly advised to contact the Business Rate section upon receipt of a summons to discuss your options.
To make an arrangement please telephone 01737 276691 or 01737 276532 prior to the court hearing.
5. Liability order
Where a summoned amount remains outstanding an application will be made at the court hearing for a liability order. The application will include further costs of £50.
Once a liability order has been granted, the Council has certain further powers, e.g. to employ bailiff services, the right to financial information, to instigate committal or bankruptcy proceedings in the case of an individual or winding up proceedings against a company.
The Council usually tries to enter into a payment arrangement after considering individual circumstances.
We will only use 'bailiff action' if the business rate payer has failed to contact the Council prior to this stage, or broken a payment arrangement.
Please use the table below to see how much the Bailiff charges for visits.
|OR 2nd Visit||£18.00|
|Plus Walking Possession||£12.00|
|Plus Levy Fee||Variable dependent on the total of the liability order.|
If you wish to discuss your case please call 01737 276691 or 01737 276532.
Last updated : 06/06/2012