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Council tax and business rates outstanding balance issues

We are currently experiencing a technical issue affecting the outstanding balance shown for Council Tax and NNDR accounts online. We apologise for the inconvenience and are working to fix this issue as soon as possible.

About business rates and how they are calculated

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Business rates are also referred to as National Non Domestic Rates (NNDR), or uniform business rates.

The National Non Domestic Rates (NNDR), or business rates, collected by Preston City Council are the way businesses, and others who occupy a non domestic property, make a contribution towards the cost of local services.

Who is responsible for paying business rates?

Generally, the occupier of the property is liable to pay the business rate charge.

If the property is empty and not an exempt property, then liability is that of the person entitled to possession, usually the owner or leaseholder.

As the legislation states that the occupier is the liable party, tenants paying rate inclusive rent should take care. If the landlord does not pay the rates to the council then the tenant will be held liable and may need to take action against the landlord to recover monies paid.

Agreements between landlords and their tenants are a matter between themselves and are not binding on a local (or billing) authority in the event of any dispute between those parties.

Other factors may be taken into account if it is not clear who the liable person should be, based on the above rules. For example with services accommodation and premises rated as one property but occupied by numerous persons.

How are my business rates worked out?

Business rates are based on your property's rateable value. The Valuation Office Agency (VOA) maintains the Non-Domestic Rating List. This includes setting the rateable values of business properties. To understand why your property has a certain rateable value, visit GOV.UK - How your rates are calculated.

Business rates are calculated using the same rate in the pound (the multiplier) across the whole of England.

There are two national multipliers, the first is the national non domestic rate multiplier which is used to calculate the rates for all businesses.

The second multiplier is for small businesses who qualify for small business rate relief. From the 1 April 2024 all hereditaments with a rateable value below £51,000 will have their demands calculated using the smaller multiplier including those in receipt of charitable relief and empty properties.

The actual amount a business will pay is calculated by multiplying the rateable value of the property by the relevant multiplier.

Some non-domestic properties are not rateable so no rates have to be paid for them, for example farm buildings, churches and public parks.

Some properties are 'composite properties', i.e. partly domestic and partly non-domestic, for example a shop with living accommodation above. In these cases, business rates are payable for the non-domestic part and council tax is payable for the domestic accommodation.

If you wish to contact the VOA please use their general enquiries form.

Contact VOA - GOV.UK 

Administration and Collection Policy

You can view the Administration and Collection Policy here.

Important Changes - Revaluation

Business Rates has recently undergone a revaluation which commenced with effect from 1 April 2023.

The full rating list and further information is now available on GOV.UK - Find a business rates valuation.

The business rates multiplier

The national non-domestic multipliers since 01/04/90 are as follows:

Year

The small business non-domestic multiplier

The non-domestic multiplier

2024/2549.9p54.6p

2023/24

49.9p

51.2p

2022/2349.9p51.2p
2021/2249.9p51.2p
2020/2149.9p

51.2p

2019/2049.1p50.4p

2018/19

48p49.3p

2017/18

46.6p47.9p
2016/1748.4p49.7p in the £
2015/1648p49.3p in the £
2014/1547.1p48.2p in the £
2013/1446.2p47.1p in the £
2012/1345.0p45.8p in the £
2011/1242.6p43.3p in the £
2010/1140.7p41.4p in the £
2009/1048.1p48.5p in the £
2008/0945.8p46.2p in the £
2007/0844.1p44.4p in the £
2006/0742.6p43.3p in the £
2005/0641.5p42.2p in the £
2004/05n/a45.6p in the £
2003/04n/a44.4p in the £
2002/03n/a43.7p in the £
2001/02n/a43.0p in the £
2000/01n/a41.6p in the £
1999/0048.0p - under £10,000 RV48.9p in the £
1998/9946.5p - under £10,000 RV47.4p in the £
1997/9844.9p - under £10,000 RV45.8p in the £
1996/97n/a44.9p in the £
1995/96n/a43.2p in the £
1994/95n/a42.3p in the £
1993/94n/a41.6p in the £
1992/93n/a40.2p in the £
1991/92n/a38.6p in the £
1990/91n/a34.8p in the £

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