Business Rate Multipliers
Empty Property Rates
Non-Domestic Rating Survey Form
- Business Rates 2023-2024 Explanatory Notes
- Supporting Small Business Relief
Business Rate Multipliers
The multiplier set by the Government for each financial year since the introduction of the Non-Domestic Rate is shown in the table below:
|Financial Year||National Non-
|Small Business Relief
Scheme Multiplier **
* Small Property Relief was introduced with effect from 1st April 1997 in the form of a small property multiplier. This measure applied to properties outside Greater London whose Rateable Value shown in the 1995 Rating List was less than £10,000 (less than £15,000 in Greater London). This relief was not extended beyond the 1999/2000 rate year.
** There are two multipliers in respect of the 2005/2006 and subsequent rate years: -
Small Business Multiplier
This will apply to those businesses that are eligible for relief under the Small Business Rate Relief Scheme.
This includes the supplement to fund the Small Business Relief Scheme. This multiplier will apply to any business not benefiting from the Small Business Relief Scheme. View Small Business Rate Relief Scheme information.
Find out the Rateable Value for a property.
From 1 April 2023, customers will only be able to make a Check against the 2023 rating list.
As the 2017 rating list will ne closed there are only limited circumstances in which further amendments may be made to it. These are:
- Following outstanding Checks submitted prior to 1 April 2023 and any subsequent challenges and appeals.
- The VOA can alter the 2017 list up to 31 March 2024. This allows us to clear existing cases/reports and enables you to submit reports that have a retrospective element regarding the 2017 list. If we make any alterations to the 2017 list, we will advise the customer that they have the right to make a Check within 6 months of the date of our alteration.
- A customer has the right to challenge the 2017 list on the grounds of a tribunal or court decision, provided a Check has been made by 30 September 2023.
- After 31 March 2024 the 2017 list may only be altered because of a challenge or appeal.
The Valuation Office has to maintain the Rating List until the next revaluation and may alter the Rateable Value if they believe that the circumstances of the property have changed. The ratepayer (and certain others who have an interest in the property) can appeal against the Rateable Value if they believe it is incorrect.
It should be mentioned that an increase or decrease in Rateable Value may not necessarily result in a smaller or larger rates bill. This is because the calculation is based on a number of other factors such as the Rate Multiplier.
Check your Rateable Value
Your Rateable Value will be displayed on your Business Rates bill. You can also find out your Rateable Value from the following:
- The Valuation Office Agency's website
- Your local Valuation Office for Surrey Heath
Valuation Office Agency
Durham Customer Service Centre
You can view and confirm the details held about your property at www.voa.gov.uk/valuation
You can contact the VOA using https://www.gov.uk/contact-voa
Empty Property Rates
Some properties can get extended empty property relief:
- industrial premises (e.g. warehouses) are exempt for a further 3 months
- listed buildings - until they're reoccupied
- buildings with a rateable value under £2,600 - until they're reoccupied
- properties owned by charities - only if the property's next use will be mostly for charitable purposes
- community amateur sports clubs buildings - only if the next use will be mostly as a sports club
Please contact the Business Rates as soon as a property becomes vacant
How will your rate liability be affected if your property is only partly occupied?
If your property is only partly occupied, the Council has discretion to request that the Valuation Officer of the Inland Revenue apportions the property's Rateable Value between the occupied and unoccupied areas. Contact us for more information 01276 707100.
You can check the Rateable Value and description of your property on the Valuation Office Agency's website.
At revaluation, the government adjusts the value of business rates to reflect changes in the property market.
The next revaluations will take effect from 1 April 2023. Visit the Government website for further information.
You can check your rateable value on the Government website.
The Business Rate Multipliers, that are used to calculate the gross rates payable, before the application of any relief or exemption have not yet been published. They are normally announced in the Chancellor of the Exchequers Autumn Statement. In addition any changes to the current exemption and relief rules, including Small Business Rate Relief will also be announced in the Autumn Statement.
The Valuation Office Agency have stated that, they will also provide the full rating lists and a majority of summary valuations as a downloadable dataset. This provides a reliable and easy alternative for any advanced bulk data users. The data will be publicly available for download and free of charge but it can be used for business rates purposes only – full terms and conditions and a link to the download will be available on the Government website.
Supporting Small Business Relief
At the 2022 Autumn Statement on 17 November, the Chancellor announced that the 2023 Supporting Small Business scheme, the scheme will cap bill increases at £600 per year for business losing eligibility for some or all Small Business Rate Relief or Rural Rate Relief at the 2023 revaluation.
This document provides the official Government guidance about the operation and delivery of the policy. The government expects that local authorities will include details of the relief to be provided to eligible ratepayers for 2023/24 in their bills for the beginning of the 2023/24 billing cycle.
This document sets out Surrey Heath Borough Council's local policy.