National Non-Domestic Rate (NNDR)

A National Non-Domestic Rate (NNDR) is payable on all non-domestic properties.

The amount payable is calculated by multiplying the rateable value (set by the Valuation Office Agency) with a national multiplier (which is increased each year by the consumer price index, unless a lower multiplier is set by Government). Councils are responsible for the collection of rates and any business rate growth or loss is shared between Central Government, the Council and its preceptors.

The Council has several areas where it can exercise its discretion to provide reductions to the amount of business rates that are due to be paid.

This policy document outlines the areas of local discretion and the Council’s approach to:

  • Hardship Relief
  • Partly Occupied Relief
  • Section 69 The Localism Act 2011
  • Local Newspaper Relief
  • Supporting Small Business Rate Relief
  • Retail, Hospitality and Leisure Relief
  • Heat Network Relief

The Council has ultimate discretion in considering an application.

This policy provides an overarching framework for discretionary relief in order that the Council’s decision-making in respect of relief may be fair, consistent and transparent.