Information about the circumstances in which a change in rateable value may be proposed, and how such a proposal may be made, is available from the valuation office shown above. The national non-domestic rating multiplier is the rate in the pound by which, outside the City of London where special arrangements apply, the rateable value is multiplied to produce the annual rate bill for a property. It is set annually by the Government and except in a revaluation year cannot, by law, rise by more than the amount of the increase in the retail prices index. Transitional arrangements Transitional arrangements will phase in the effect of significant changes in liability which arise from the 2000 revaluation on non-domestic property. There are limits on the percentage by which bills may increase or decrease each year.
Special rules deal with changes in rateable value and the merge or splitting of existing properties.
Unoccupied property rating Non-Domestic properties which are unoccupied may be liable to empty property rates. Liability begins after the property has been empty for 3 months, unless the property has been occupied for less than 6 weeks since the last empty period, in which case liability commences immediately the property becomes unoccupied. Certain types of property, for instance factories and warehouses, are exempt from empty property rates. Charitable and discretionary relief Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Authorities also have discretion to remit all or part of any rate bill in respect of property occupied by certain bodies not established or conducted for profit, or in extreme cases of hardship.