Non-Domestic Rates Annual Bills 2022

Your 2022/23 Non-Domestic Rates bill is being prepared a Please find answers to the most commonly asked questions below.

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. Why have my instalment dates changed?
A. From 1 April 2022, the way you pay your Non-Domestic Rates liability has changed. Following recommendations from the Barclay Review, the Scottish Government has implemented legislation that requires Local Authorities to start collecting Non-Domestic Rates liabilities from the start of each financial year, i.e., April.  This then enables Local Authorities to also start any recovery actioning for unpaid arrears earlier.

In effect this means that businesses are now required to pay their first instalment from 28 April 2022 and can no longer defer payments until October 2022, as is allowed in the current legislation. Local authorities do not have any discretion in this matter and are required to implement this for the 2022/2023 financial year.


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 26 March 2022 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. You need to tell us if you no longer own or rent a commercial/rateable property, even if you are exempt or have full rates relief.

You must also tell us 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. Is the Retail, Hospitality, Leisure and Aviation Relief available again this year?
A. Yes but it has been reduced to 50% relief from the 1st of April to the 30th of June. The relief is also capped at £27,500 per ratepayer. The property must be actively used for one of the qualifying purposes, (below). It is by application only; you must complete and submit an application form in respect of each qualifying property. Find out more at  www.dumgal.gov.uk/rhla .

Your annual bill will be issued with your full balance on it. If you apply for the relief and qualify, an amended bill will be issued detailing the full amount of the reduction and your instalments which will be split over the remaining payments of the financial year. If you think you will have difficulty paying you can contact us and discuss an instalment plan.

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 - providing 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. If you did not submit a completed review form in 2021/22 your relief may have been removed.


Q. The Scottish Government said they would cap non-domestic rates rises in the hospitality industry again in 2022/23 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. Only those with very high rates increases will continue to qualify. Application forms are available online at www.dumgal.gov.uk/article/16866/Transitional-Relief-for-business-rates . 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  at 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: 20/10/2022
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