Introduction to Non-Domestic Rates – 3 days

About this course:

This course has proven to be a most effective induction course for staff dealing with non-domestic rates (i.e. business rates). The course covers non-domestic rates legislation and administrative best practice. The course is supported by group discussion and practical exercises at the end of each module.

Learning outcome:

Delegates will have a comprehensive understanding of the law and principles of non-domestic rates, how liability is assessed and how the taxpayer pays non-domestic rates to the local authority. Those with greater existing knowledge at the outset will find their knowledge is enhanced and will leave the course feeling more confident and able to deal with more complex areas of work.

Suitable for:

• New entrants to non-domestic rates
• More experienced non-domestic rates staff

Content:

• The History of NDR
• The Legislation Relating to NDR

Chapter 1: Valuation of Properties         

• Assessing properties for NDR
• Types of property subject to NDR
• The Rating Lists
• Appealing against the Valuation Officer’s assessment
• Uniformity of assessment to rateable value
• What is included in valuations for NDR purposes?

Chapter 2: Liability for non-domestic rates         

• Responsibility for payment
• Identifying the ratepayer
• Legal status of the occupier

Chapter 3: How the amount to pay is calculated

• Who levies NDR?
• Who collects NDR?
• How much has the ratepayer to pay?
• The multipliers
• Reliefs and exemptions
• Payment of Interest

Chapter 4 - Billing, Payment and Collection        

• The billing process
• How NDR is paid and the dates set
• What happens if instalments are not paid on time?
• What happens to the money collected?
• The Non-Domestic Rates Pool
• The Collection Fund

Chapter 5 - Enforcement of Non-Domestic Rates

• Distress
• Insolvency
• Committal

For more information about our training services please call us on 0800 072 9844 or email us.