Business rates

Business rates

How we calculate your business rates bill

We collect business rates to help pay for local services. We work out your business rates bill by multiplying the rateable value of your property by the multiplier. The government sets the business rates multipliers for each financial year for England.

• The standard rate multiplier for 2025/26 is 55.5p
• The small business non-domestic rating multiplier for 2025/26 is 49.9p.

The standard multiplier is higher to subsidise those businesses which receive small business rate relief. Your rateable value and the relevant multiplier are shown on the front of your business rates bill.

Calculating your rateable value

The Valuation Office Agency is responsible for the valuation of your property. Your rateable value represents the potential yearly rent the property could be let for on the open market on a particular date. See a full list of all rateable values on the GOV.UK website.

The Valuation Office Agency may alter your rateable value if your circumstances change.

For queries about your property valuation, contact the Valuation Office Agency. For queries about your business rates bill, please contact our business rates team.

Appeal your rateable value

For more information about your property valuation or to appeal the rateable value, contact the Valuation Office Agency. You still need to pay your business rates pending the outcome of an appeal.

How to pay your business rates

Direct debit

The easiest way to pay your business rates is to set up a direct debit. You’ll first need to register for self-service. After you have registered, you can pick a payment date, and your account will be debited each month.

Liability for business rates

The person or company that occupies a non-domestic property is usually responsible for paying business rates. Often, this is the owner or leaseholder of the property.

Non-domestic properties

Any property that is not intended for use as somebody's residence may be liable for non-domestic rates. This includes:

• shops
• office
• factories
• warehouses

Holiday homes that are available for commercial letting for 140 days a year or more. However, if you use your own home as a bed and breakfast for six or fewer guests, you may not be liable to pay business rates.More information can be found on GOV.UK

Exemptions

Some non-domestic properties are exempt from rates. The most common types are:

• farmland and buildings
• churches
• sewers
• public parks

Please visit GOV.UK for more information.

Accounts in credit

Your business rates account may be in credit if:

• there is a change to the rateable value of your business property
• you have overpaid your business rates
• there is a change to the start or end dates of an account

We do not send a bill if the account goes into credit as a result of overpaying and the account is still open. We will send a bill if the account is closed or a relief or reduction has been applied.

Credits are only included in the listing below where the ratepayer can be identified from our records as being a company.

Credits apply at the account level, and an account may cover multiple properties.

If you paid business rates as a sole trader or partnership and believe you may have left a credit account, then please contact us. You will need to provide documentation showing you were the ratepayer.

Download a list of current business rate accounts in credit. The list of credits is up to date as of 30 September 2025 and will be updated quarterly.

Download a list of current company council tax accounts in credit. The list of credits is up to date as of 30 September 2025.

Commercial properties in Three Rivers District

We maintain a list of commercial properties and empty commercial properties in the district.

Current commercial properties in the district list 

This list is updated quarterly and is up to date as of 10 October 2025.

Empty commercial properties in the district list
This list is updated quarterly and is up to date as of 30 September 2025.

Business rates relief

Some properties may be eligible for business rates relief if they fulfil certain criteria.

Empty properties

If a property is empty and unused, no business rates are normally payable for the first three months for commercial premises and six months for industrial premises. After this, the full charge will be payable, and no further reduction will be available. We will apply the reduction to your bill when you advise us that your property has become empty. The empty period applies to the property. If the liability for business rates on an empty property changes, then the new ratepayer will receive relief for any remaining part of the 3 or 6 month period.

Small business rate relief

If you are entitled to small business rate relief, you will not pay business rates on a property with a rateable value of £12,000 or less.

For properties with a rateable value of £12,001 to £15,000, the rate of relief will go down gradually from 100% to 0%.

You can apply for small business rate relief if:

• ·your business has a rateable value of below £15,000
• ·your business only uses one property – you may still be able to get relief if you use more, provided the additional properties each have a rateable value less than £2,900, and the rateable values of all the properties added together is less than £20,000 

To apply, complete a small business rates relief form (doc, 45 KB) and send it to nndr@threerivers.gov.uk

Charity relief 

Charities are entitled to an 80% reduction in their bills. Additional relief is available at the council’s discretion. Non-profit making bodies can apply for discretionary relief of up to 100%’

To apply for charity relief, complete a charity and/or discretionary rate relief application form (doc, 45 KB) and send it to nndr@threerivers.gov.uk.

View our Charitable Discretionary Rate Relief Policy (docx, 32 KB).

Rural Rate Relief

If your business property is in a designated rural area where the population is less than 3,000, you may be able to claim rural rate relief.

Hardship relief

You can apply for business rates relief if you are experiencing hardship and your business is considered to be important to the local community. There are no specific criteria for entitlement, and all applications are considered individually.

To apply, complete a hardship rate relief application form (PDF, 156 KB)and send it to nndr@threerivers.gov.uk

View our Hardship Rate Relief Policy (docx,).

Community amateur sports clubs relief

Registered Community Amateur Clubs (CASCs) can receive 80% mandatory rate relief and can apply for discretionary relief on the remaining 20%. To qualify as a CASC, a sports club must:

• be open to the whole community
• be run as an amateur club
• be a non-profit-making organisation
• aim to provide facilities for, and encourage people to take part in, eligible sport

You can register as a CASC on the GOV.UK website or by calling the Inland Revenue Sports Clubs Unit on 01131 777 4147.

After you have registered as a CASC, please complete a charity and/or discretionary rate relief application form (PDF, 227 KB) and send it to nndr@threerivers.gov.uk.

Transitional relief

Transitional relief limits how much your bill can change each year following a business rates revaluation. The next revaluation will come into effect on 1 April 2023. The business rates year is from 1 April to 31 March the following year.

Changes to your bill will be phased in gradually if your business is eligible.

From the 2023 to 2024 tax year, you will be eligible for transitional relief if your:

• property is in England
• rates go up by more than a certain amount

We will adjust your business rates bill automatically if you are eligible.

For further details of rate increases and transitional relief, see the GOV.UK website.

The increases will be limited to the amounts shown for each year.

How we collect unpaid charges

We may use bailiffs to collect unpaid charges. If you have received a letter from the council's bailiffs regarding an outstanding debt, you will need to contact them directly to discuss how to pay.

Bailiff companies have standard charges, which are:

• £75.00 to send an initial letter (known as the ‘compliance’ stage)
• £235.00 to visit your property (known as the ‘enforcement’ stage)
• £110.00 to remove and/or sell belongings (known as the ‘sale’ stage)

If the debt you owe is greater than £1,500, the bailiff can charge an additional 7.5%.

Bailiff contact information

Rossendales Ltd (part of Marston's Group)
0333 320 2151
www.marstonholdings.co.uk

Equita Ltd
08445 618 807
www.equita.co.uk

Newlyns PLC
01604 633 001
www.newlynplc.co.uk

Rundles & Co Ltd
0800 081 600
www.rundles.org.uk/payonline

JBW
0330 460 5295
customercare@jbwgroup.co.uk
www.jbwgroup.co.uk