Business Rates
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Business rates is the everyday name given to what is properly called the National Non Domestic Rate, and is a tax on Non Domestic properties . It is the way local businesses and other non domestic properties make a contribution towards local services.
Please note that Trade Waste services are not provided through business rates and is a separate chargeable service.
The amount of the tax is set by the Government and collected by Fylde Borough Council. All money collected by Fylde Borough is paid into a National Pool and then redistributed by the government using a formula based on the number of adults in the local population.
Deferred Scheme
Business Rates
All deferral requests prior to 31st March 2010 have been processed. Any amount deferred will be detailed on your rates bill for 2010/11 and 2011/12.
Historical Information for the Deferral Scheme 2009-10
Occupied Property
Liability for the rates fall on the occupier of the property. The amount payable is the full charge i.e. the rateable value times the multiplier or poundage.
Unoccupied Property -
Important Changes to the Empty Rate Legislation
From 1st April 2008 The Rating (Empty Property) Act 2007 will came into force.
This means that rating charges for empty properties changed.
How will this affect you?
| Empty Properties |
1st April 2009 |
1st April 2010 |
1st April 2011 |
| Rateable Value less than |
Exempt - less than £15,000 |
Exempt - less than £18,000* |
Please note, with effect from 1 April 2011, the regulations will change and only properites with a rateable value less than £2600 will be exempt from empty rates. All empty properties with a rateable value above this threshold will be charged empty rates at 100% of the occupied rate.
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| Qualifying Industrial Hereditaments e.g. factories, warehouses |
Maximum 6 months exemption followed by 100% of the basic occupied business rate. |
Maximum 6 months exemption followed by 100% of the basic occupied business rate. |
Please note, with effect from 1 April 2011, the regulations will change and only properites with a rateable value less than £2600 will be exempt from empty rates. All empty properties with a rateable value above this threshold will be charged empty rates at 100% of the occupied rate.
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| Registered Charities |
Zero rating provided property is owned by the charity and it appears that the property will be next used for charitable purposes. . |
Zero rating provided property is owned by the charity and it appears that the property will be next used for charitable purposes |
Please note, with effect from 1 April 2011, the regulations will change and only properites with a rateable value less than £2600 will be exempt from empty rates. All empty properties with a rateable value above this threshold will be charged empty rates at 100% of the occupied rate.
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| Community Amateur Sports Club (CASC) |
Zero rating provided property is owned by the CASC and it appears that the property will next be in use for the purposes of the club. |
Zero rating provided property is owned by the CASC and it appears that the property will next be in use for the purposes of the club. |
Please note, with effect from 1 April 2011, the regulations will change and only properites with a rateable value less than £2600 will be exempt from empty rates. All empty properties with a rateable value above this threshold will be charged empty rates at 100% of the occupied rate.
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| Empty Properties |
3-month exemption followed by a 100% charge. |
3-month exemption followed by a 100% charge. |
Please note, with effect from 1 April 2011, the regulations will change and only properites with a rateable value less than £2600 will be exempt from empty rates. All empty properties with a rateable value above this threshold will be charged empty rates at 100% of the occupied rate.
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In all cases there must be a minimum of six weeks occupation before a fresh exempt period can commence.
Please note if at 1 April 2011 an exemption has been in place for 3 months (or 6 months for an industrial exemption) for a property that had an RV of less than £18000 the full rate will be payable with immediate effect.
