Business Rates explained

Business Rates contribute towards the cost of local services, together with income received from Council Tax and Revenue Support Grant from the government. Calderdale Council does not assess the rateable value which is used to calculate the amount you have to pay. This is carried out by the Valuation Office Agency. The Council is responsible for:

  • Working out the amount you have to pay and sending you the rates bill;
  • Collecting the amount due and administering any discounts or exemptions that you are entitled to;
  • Taking action to recover sums due if they are not paid as legally required
  • Notifying the Valuation Office Agency of any newly built, extended, demolished or otherwise altered business properties that come to our attention from a variety of sources.

For more information on Business Rates, see: 

How are Business Rates calculated?

The amount you pay at the simplest level is based on multiplying the rateable value of your property by the standard non-domestic rating multiplier (the annual rate in the pound) or the small business non-domestic rating multiplier.

The rateable value of each business property is fixed by an independent valuation officer from the Valuation Office Agency (VOA), not by Calderdale Council.

Each financial year central government sets the two multipliers.

For more information, see: Business rates valuation for:

  • current multipliers;
  • how your property’s rateable value is determined;
  • appealing against the rateable value of your property or looking to have your property deleted from the local rating list.

You can get an indication of what your Business Rates bill might be by estimating your Business Rates  .

To make an appeal against your rateable value, see:  Appealing your rateable value .

Please contact the Valuation Office Agency for further details:  Valuation Office Agency (VOA) .

Who is required to pay Business Rates?

The organisation or person(s) occupying or in rateable occupation of the property is normally responsible for paying the bill. If the property is empty, the owner or leaseholder is still responsible for payment of the rates after an initial rate free period, although the amount of rates chargeable may vary according to circumstances.

Properties which are subject to payment of Business Rates include:

  • restaurants and public houses;
  • hotels;
  • shops;
  • offices;
  • warehouses, factories and workshops;
  • self catering holiday accommodation ;
  • schools and hospitals;
  • wind turbines and solar farms;
  • stables.

A property that is used for both domestic and business purposes is classed as a ‘composite’ property and is subject to the payment of both Business rates and Council Tax. Examples of composite properties are public houses and hotels with self-contained owners’ living accommodation.

Sometimes an occupier may have a rent agreement with their landlord that states that the amount that they pay the landlord is inclusive of rates. However under rating legislation, we must bill the occupier, regardless of any such agreement and it is the occupier’s responsibility to ensure that payment is made and any entitlement to relief is claimed.

If you move into or become responsible for paying Business Rates on a property, please let us know as soon as possible. This will enable us to bill you promptly and ensure that you claim any relief you may be entitled to. For details on how to register:

Register for Business Rates .

Holiday homes and self-catering units

If you rent out your holiday home for 140 days of the year or more your property will be liable for a Business Rates assessment and you will be required to pay Business Rates.

For further information see: a basic guide to the rating of holiday cottages

Business Rates – Open Data

We get many requests for information relating to Business Rates, including lists of empty properties, properties where relief has been granted, outstanding credit balances, new accounts issued etc, and so we’ve made this information available on:  Calderdale Data Works