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Information and advice.

2021-22 Non domestic rates annual bills

Frequently asked questions for the 2021 non domestic rates annual bills.

Q. Can I pay by direct debit?

A. Yes. Direct debit is a convenient way to pay and ensures that you can spread your payments. You can set up your direct debit online at https://www.dumgal.gov.uk/article/15180/Pay-your-business-rates
 

Q. I have already advised you of a change to my account, why does my annual bill not show this?

A. The information for the bills was extracted from our database on 27 March 2021 to allow for printing. Your new change of circumstances may not show if your change was not dealt with before that date, but you will get a new bill shortly.
 

Q. What sort of changes do I have to tell you about?

A. We need to know if you become liable for or cease to be liable for a commercial/rateable property. If your property becomes unoccupied, if your contact details change, if you become entitled to or cease to be entitled to a rates reduction. If you receive small business bonus reduction and you become liable for another property it can affect the amount of relief you are entitled to.

You must tell us about these changes even if you currently receive 100% relief or exemption. Failure to do so could result in your having to repay any award.

Email us on NDR@dumgal.gov.uk to report any change of circumstances if you haven't already. You will continue to be billed unless you advise us of any changes.
 

Q. Why haven't I received my bill yet?

A. The annual bills are due to be delivered from 8 April. If our records indicate that you may be entitled to the Retail, Hospitality Leisure and Aviation relief we have held your bill until 1 May to allow you time to submit a claim for it rather than charge you in the meantime. See below for more information on this relief.
 

Q. Is the Retail, Hospitality, Leisure and Aviation Relief available again this year?

A. Yes 100% relief is available from 1.4.21 to 31.3.22 for qualifying properties. The property must be actively used for one of the qualifying purposes, (below). It is by application only this year, you must complete and submit an application form in respect of each qualifying property. The application form is online here (insert link).

You do not need to apply for this relief if you already have 100% relief under a different category for example Small Business Bonus Relief.

The qualifying categories are as follows:

Class 1 Bed and breakfast accommodation

Class 2 Camping site

Class 3 Caravan

Class 4 Caravan site

Class 5 Chalet, holiday hut and bothy

Class 6 Guest house, hotel and hostel

Class 7 Public house/Nightclub

Class 8 Restaurant

Class 9 Self-catering holiday accommodation

Class 10 Timeshare accommodation

Class 11 Market

Class 12 Retail shop

Class 13 Leisure

Class 14 Service providers

Use to provide hair and beauty services, shoe repairs, key cutting, photo processing, laundry services, car or tool hire, car washing or repair of domestic electrical goods.

Class 15 Letting agency and funeral parlour

Class 16 Travel agency

Class 17 News Publishing
 

Q. I think I may be entitled to an existing rates relief, how do I apply for this?

A. Information on business rates reliefs and application forms are available on our website https://www.dumgal.gov.uk/article/15182/Business-rates-reductions-and-relief
 

Q. I previously got small business bonus relief on my empty property why am I now being charged?

A. From 1 April 2020 the Scottish Government legislation changed, and small business bonus relief can only be applied to occupied properties.
 

Q. My property was occupied before one of the coronavirus lockdown periods can I claim empty property relief for the period I was unable to trade from it?

A. Scottish Local Authorities and the Scottish Government have taken legal advice on the use of the prohibited by law relief on empty properties affected by the coronavirus lockdown.

The advice is clear that, where the premises were in occupation prior to lockdown, the suspension of trading means that the property is temporarily not in use but cannot be regarded as empty so empty relief will not apply.
 

Q. The Scottish Government said they would cap non-domestic rates rises in the hospitality industry again in 2021/22 why doesn't this show on my bill?

A. You must apply for the new transitional relief scheme even if you previously received the reduction. Application forms are available online [please insert link to the form online]. Many of the businesses covered will be entitled to the retail, hospitality, leisure and aviation relief so check if you are entitled to this first.
 

Q. I want to dispute my entry in the Valuation Roll how do I do this?

A. Appeals against the entry in the Valuation Roll have to be made within certain time limits, usually 6 months from the date of your notification, but the Assessor may consider them out with this deadline in certain circumstances.

You can lodge an appeal online via the Scottish Assessors Association (SAA) Web Portal (https://www.saa.gov.uk/non-domestic-valuation/the-valuation-roll/valuation-appeals/)

Appeals can also be made in writing or by e-mail to the Assessor, Council Offices, Buccleuch St, Dumfries, DG1 2AD. Email: assessor@dumgal.gov.uk
 

Q. I have lodged a rateable value appeal with the Assessor, do I still need to make payment of my business rates?

A. Yes, payment should be made in accordance with your most recent bill until you are advised otherwise.
 

Q. How can I find out the rateable value of other Non-Domestic Rates properties in Scotland?

A. The Scottish Assessors Association website shows rateable values for all non-domestic properties except those specifically excluded by law. You can search it at www.saa.gov.uk

Page last updated: 01/04/2021
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