Frequently Asked Questions
How is my bill calculated?
This section tells you how business rates is calculated, how the rateable value is determined, and how to appeal against your rateable value.
Rateable values are determined by the Valuation Office Agency who are part of the Inland Revenue. Their address is as follows:
The Valuation Officer
Valuation Office Agency
Durham Customer Service Centre
Tel: 03000 501501
The amount that you are required to pay may vary upward or downward to reflect the changes of the transitional scheme which limits increases or decreases in the amount payable following a revaluation. All non domestic properties are shown in a rating list for each authority. A revaluation of all non domestic properties is carried out every 5 years when a new rating list comes into force. Copies of the rating lists for Boston are available at the Municipal Buildings or from the valuation office website.
The rateable value of a property is based on the annual rent which the valuation officer believes would be agreed on the open market at the valuation date. The valuation date is always two years prior to the beginning of the rating list, so the valuation date for the 2017 list was 1 April 2015.
The rateable value is not your rates bill. We calculate your rates bill by multiplying the rateable value by a figure called a multiplier which is set by central government, and then we apply any reliefs to your account that you are entitled to.
The valuation officer may alter the rateable value if he believes that there has been a change in circumstances; for example where your premises have been extended or converted into 2 units. He may also alter the list to include any newly constructed properties. Any changes are then notified to you and the council and an amended bill will be issued to you.
If you feel that the rateable value of your property is incorrect you may need appeal to the valuation officer. Please see our page about the 2017 Revaluation and the new Check, Challenge and Appeal system introduced from April 2017
Whilst awaiting the outcome of an appeal, the business rates must be paid. In certain circumstances interest is payable where an overpayment is found to have been made.
How to pay your business rates
This provides information about how to pay business rates
You can pay your business rates by using the following methods:
- By direct debit payable on 28th of the month. This can be set up over the telephone or a mandate can be sent to you. Please contact us on 01205 314413
- By debit or credit card, make a payment with useful links.
- By internet banking or Bacs to sortcode 40-12-30 and account number 81644769.
Please always quote your business rates reference number starting with a “5”
- Pay by cash or cheque by presenting your bill or letter for payment at any retail outlets displaying the ‘PayPoint’ sign in the Boston area or any UK Post Office
- By sending a cheque or postal order in the post made payable to Boston Borough Council Quoting your account reference number. The address is Boston Borough Council, Municipal Buildings, West Street, Boston, Lincs PE21 8QR
- If you need to make a payment to Rossendales or Bristow and Sutor Enforcement Agents you can use the link to their Online payment system within useful links.
We do not accept any responsibility for third party websites.
What happens when you do not pay?
This describes our recovery process if business rates is not paid on time.
Business rates is normally paid over 10 monthly instalments but you can request to pay over a maximum of 12 months. Bills that are issued later in the year offer a smaller number of monthly instalments. The Credit Control section is responsible for the billing and collection.
If you are having difficulty paying your business rates it is important that you contact us for assistance on 01205 314413 of you may wish to visit us in person at Municipal Buildings, West Street, Boston, Lincs PE21 8QR. However the following advice may help you:
Once an instalment has been missed:
A reminder notice will be issued requesting payment within 7 days to avoid further action being taken. If you cannot pay the amount outstanding then you should contact us immediately. We will do our best to help you. Sometimes the amount can be reduced, for
Example, if you are entitled to relief and have not already claimed it.
If you fail to pay the reminder notice:
Your monthly instalment facility could be cancelled and court action taken for the full remaining balance outstanding for the year. A summons will be issued and you will have to pay additional costs of £85.00 if the case proceeds to court. If you cannot pay the summons in full before the hearing date or wish to discuss the matter you should contact us immediately. In the majority of cases we will be able to reach an agreement with you, but we still have to obtain a court order. If you think the debt is wrong then please let us know straight away. Do not wait until the hearing
We will ask the court to issue a “Liability Order” against you. The court will issue this order if it is satisfied that the debt is outstanding and has been duly requested by law. The court will not be able to consider offers of payment. You have to discuss this with us.
Once the Liability Order has been issued
We have the legal duty to enforce the Liability Order and will use a range of recovery methods shown below:
- We can pass the Liability Order to the enforcement agent to collect. The enforcement agent will seek to obtain full payment or take control of goods owned by the debtor. These goods are then sold and the proceeds raised go towards paying your debt. The enforcement agent will charge you additional costs. Once the debt has been passed to them you must negotiate payment with them.
- We employ Rossendales and Bristow and Sutor and their contact details are shown below:
Bristow and Sutor
Tel: 0871 677 0070
Tel: 0845 644 4100
- We can apply to make you bankrupt if you owe more than £5000.00. This could mean that your home and assets could be sold to pay for your debts and the costs of taking this action.
- We could apply to the court to send you to prison for a period of 90 days
It is important that you do not ignore the debt. If you cannot pay the debt you must contact us immediately. It will not go away!
Related Document: Debt recovery policy