Business Rates and Relocation

What are Business Rates?

Business Rates, or Non-Domestic Rates as they are sometimes known, are payable to the Council who collect them on behalf of the Government.

Business Rates are a tax payable for all occupied and some unoccupied business premises. They are collected by all Councils from businesses in their area.

Premises that are subject to business rates are given a rateable value by the Valuation Office Agency (VOA) who are part of the Inland Revenue. Local authorities use the VOA's assessment of a property's rateable value to calculate business rates bills. The rateable value is based on the likely annual open market rent for the premises at a particular date.

The business rates you are charged are calculated using the rateable value and the multiplier, the rateable value is set by the Valuation Office, and the multiplier set by Central Government.

Business Rates collected by billing authorities on behalf of Central Government are paid into a central pool and redistributed to billing authorities and major precepting authorities.

Paying your Business Rates

Direct Debit Payment

Direct debit is the easiest way to pay. Payments are made automatically by your bank or building society and you're fully protected by the Direct Debit Guarantee.

We can now offer you a choice of dates on which you can pay your Business Rates, but only if you pay by Direct Debit. This means that you can pay your monthly instalments on a date more convenient for you.

Choosing to pay by direct debit means:

• Paying at a time convenient for you;
• Avoiding forgetting to pay on time;
• Saving money on postage and stationery;
• Avoiding travelling costs and queuing.

You can set up your Direct Debit payment by phoning us during office hours on 01865 249811 or completing and returning the form below:

Business Rates Direct Debit Form (85kB PDF)
Business Rates Direct Debit Form (181kB DOC)

Online Payment

Pay your Business Rates online

Please note that an administration charge of 1.5% will be applied for payments by credit card.

Telephone Payment

You can also use our Automated Payment telephone line on 01865 252609 or visit one of our Customer Service Centres.

Please note that an administration charge of 1.5% will be applied for payments by credit card.

What do I do if I move property?

In order to make sure we are billing you for the correct amount of Business Rates, you need to inform us when:

• you move into a new business premises
• you move out of a business premises
• you have recently moved into Oxford
• any other change in circumstances

Visit our Moving Premises pages for full details and to inform us of changes online.

What is revaluation?

Every 5 years all non-domestic properties are subject to revaluation. The revaluation, or reassessment, of all rateable values is carried out by the Valuation Office Agency to ensure that they are kept up to date and reflect changes in the property market. The most recent revaluation came into effect on 1 April 2010.

Transitional arrangements are in place during each 5 year period so that the effects of any large increase or decrease in Business Rates are phased in. The transitional arrangements are applied automatically and will be shown on the front of your bill.

Where can I find more information on Business Rates?

Visit the Business Rates pages of the Business Link website for full details on this topic.

For more information on calculation of your Business Rates, discounts and exemptions, how to appeal and moving premises, use the links below:

Page last reviewed 12 January 2012