NNDR - South Derbyshire District Council

South Derbyshire
National Non-
Domestic Rates
Guide
2012-2013
South Derbyshire
Changing for the better

Please note For queries about highways please contact Derbyshire County Council
go online at www.derbyshire.gov.uk or phone 08456 058 058.
A-Z of South Derbyshire District
Council Services
www.south-derbys.gov.uk
provides information about these services ...
Email customer.services@south-derbys.gov.uk
Phone 01283 595795 for ...
Abandoned and scrapped vehicles
Anti-social behaviour
Bulky item collections
Business rates
Comments, compliments & complaints
Community safety
Councillor information
Dogs
Missed bin collections
Noise nuisance
Pest control
Planning enforcement
Pollution complaints
Recycling
Refuse collection
Street lighting
Wheelie bins
Business and lnvestment 01283 595755
Environmental Health . . . . . . . . . . . . . . . . . . . . .
Licensing 01283 595724
Pollution 01283 228780
Food Safety 01283 228780
Safer Neighbourhood Wardens 01283 595943
Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applications and permission 01283 228706
Building Control/regulations 01283 228757
Design Advice 01283 228764
Listed buildings,
conservation and heritage 01283 595936
Local Development
Framework and Local Plan 01283 595821
Waste and cleansing . . . . . . . . . . . . . . . . . . . . . .
Clean Team & flytipping 0800 587 2349
Public toilets 01283 595859
Street cleaning 01283 595930
Find out more about our
projects, people and places
twitter @ SDDC for up to the minute information
Services in partnership
Environmental Education 01283 535039
Rosliston Forestry Centre 01283 563483
Safer South Derbyshire 01283 595924
Tourist Information Centre 01283 222848
Other useful services
Police non-emergency 101
Contents
NNDR Explanatory Notes
1 Non-domestic rates
1 Rateable value
2 National Non-domestic rate multiplier
2 Revaluation 2010 and transitional
arrangements
2/8 Unoccupied property rating
How Council Tax is spent
3 How much is spent on our services
4 How they are paid for
How much other organisations receive
5 Environment Agency
6 Derbyshire Fire Authority
7 Derbyshire Police Authority
NNDR Explanatory Notes continued
8 Partly occupied property relief
8 Small business rate relief
9 Charity and Community Amateur Sports
Club Relief
9 Non-profit making organisation relief
9 Local discounts and hardship relief
9 Cancellation of backdated rates liabilities
9 Rating advisers
9 Rate relief for businesses in rural areas
Obtaining alternative versions of
this document lf you would like this
leaflet in another language, or if you
require the services of an interpreter,
please contact us. This information is
also available in large print, Braille or
audio format upon request.
Email:
customer.services@south-derbys.gov.uk
Phone 01283 595795

NNDR: Explanatory notes
For further information about some of the topics included below the
following websites are useful ...
• www.mybusinessrates.gov.uk
• www.rics.org Royal Institution of Chartered Surveyors
• www.irrv.org.uk lnstitute of Revenues and Rating
• www.voa.gov.uk For a full list of all rateable values, revaluations and transitional
arrangements
Non-domestic rates
Non-Domestic Rates, or business rates, collected by local authorities are
the way that those who occupy non-domestic property contribute towards
the cost of local services. Except in the City of London, where special
arrangements apply, the rates are pooled by central government and redistributed to
local authorities as part of the annual formula grant settlement. The money, together
with revenue from council tax payers, revenue support grant provided by the
Government and certain other sums, is used to pay for the services provided by your
local authority and other local authorities in your area. Further information about
the business rates system, including transitional and other reliefs, may be
obtained at http://www.businesslink.gov.uk.
Rateable value
Apart from properties that are exempt from Business Rates, each nondomestic
property has a rateable value, which is set by the valuation
officers of the Valuation Office Agency (VOA), an agency of Her Majesty’s
Revenue and Customs. They draw up and maintain a full list of all rateable values,
available on their website at www.voa.gov.uk. The rateable value of your property
is shown on the front of the bill that accompanies this leaflet. This broadly
represents the yearly rent the property could have been let for on the open market
on a particular date. For the revaluation that came into effect on 1st April 2010, this
date was set as 1st April 2008. The valuation officer may alter the value if
circumstances change. The ratepayer (and certain others who have an interest in the
property) can appeal against the value shown in the list if they believe it is wrong.
Further information about the grounds on which appeals may be made and the
process for doing so can be found on the VOA website or from your local valuation
office. Appeals against rateable values are made to: Janet Alexander BA
MRICS MCMl, Valuation Officer, Non Domestic Rates East, Valuation Office Agency,
Roseberry Court, Central Avenue, St Andrews Business Park, Norwich, NR7 0HS.
E-mail: ratingeast@voa.gsi.gov.uk phone: 03000 501 501.
1

National non-domestic rating multiplier
The local authority works out the business rates bill by multiplying the
rateable value of the property by the appropriate multiplier. There are two
multipliers;
• standard non-domestic rating multiplier
• small business non-domestic rating multiplier.
The former is higher to pay for small business rate relief. Except in the City of London
where special arrangements apply, the Government sets the multipliers for each
financial year for the whole of England according to formulae set by
legislation. Between revaluations the multipliers change each year in line with
inflation and to take account of the cost of small business rate relief. ln the year of
revaluation the multipliers are rebased to account for overall changes to total rateable
value and to ensure that the revaluation does not raise extra money for Government.
The current multipliers are shown on the front of the bill that accompanies
this leaflet.
Revaluation 2010 and transitional arrangements
All rateable values are reassessed every five years at a general
revaluation. The current rating list is based on the 2010 revaluation.
Five-yearly revaluations make sure each ratepayer pays their fair
contribution and no more, by ensuring that the share of the national rates
bill paid by any one ratepayer reflects changes over time in the value of
their property relative to others. Revaluation does not raise extra money
for Government. For those ratepayers who would have otherwise seen significant
increases in their rates liability, the Government has put in place a £2 billion
transitional relief scheme to limit and phase in changes in rate bills as a result of the
2010 revaluation. To help pay for the limits on increases in bills, there were also limits
on reductions in bills. Under the transition scheme, limits continue to apply to yearly
increases and decreases until the full amount is due (rateable value times the
appropriate multiplier). The scheme applies only to the bill based on a property at the
time of the revaluation. lf there are any changes to the property after 1st April 2010,
transitional arrangements will not normally apply to the part of a bill that relates to
any increase in rateable value due to those changes. Changes to your bill as a result
of other reasons (such as because of changes to the amount of small business rate
relief) are not covered by the transitional arrangements. The transitional arrangements
are applied automatically and are shown on the front of your bill. More information
on revaluation 2010 can be found at www.voa.gov.uk.
Unoccupied property rating
Business rates will not be payable in the first three months that a property is empty. This is
extended to six months in the case of certain industrial properties. After this period rates are
payable in full unless the unoccupied property rate has been reduced by the
2
List of reliefs continued on page 8

How much
is spent on
South
Derbyshire
District
Council
Services
Environmental
Health
1,560
13%
Local Planning
1,069
9%
Community
Support
936
8%
Budget
2011/2012
figures in £000
Leisure Centres
969
8%
Parks
969
8%
Total=11,879
Management/
Central Services
2,803
24% Waste
Collection & Recycling
3,573
30%
Environmental
Health
1,521
13%
Waste
Collection
& Recycling
3,611
31%
Local Planning
1,096
10%
Parks
980
9%
Budget
2012/2013
figures in £000
Total=11,444
Leisure Centres
903
8%
Community Support
793
7%
Management/
Central Services
2,540
22%
3

How South Derbyshire District Council services are paid for
Net Budget and Council
Tax Requirement
Budget 2011/2012 Budget 2012/2013
£s £s
Net Expenditure - South Derbyshire District Council
Add: Parish Precepts
Sub - Total
General Government Grant
Specific Grant and New Homes Bonus
Surplus on Collection Fund
Drawdown of Specific Reserves
Drawdown of General Reserves
11,879,144
568,211
12,447,355
-5,960,805
-502,166
-102,000
-93,300
-434,771
11,444,333
573,929
12,018,262
-5,203,475
-1,210,592
-20,000
-43,350
-129,767
Council Tax Requirement 5,354,313 5,411,078
• Debt outstanding £000s
• Staff employed
As at 31st As at 31st
March 2010 March 2011
Temporary Loans 3,000 5,000
Long Term Debt 1,000 1,000
Transferred Debt 297 276
Parish Council
Deposits 184 184
Total Debt 4,481 6,460
Less: Short-term
Deposits -1,009 -3,278
Net Debt 3,472 3,182
ln 2012/13 the budgeted number of
employees is 291. This compares with 325 for
2011/12.
Change in Council Tax £
Requirement (CTR)
Requirement 2011/2012 (as above) 5,354,313
Requirement 2012/2013 (as above) 5,411,078
lncrease in Requirement 56,765
Represented By £
Cost Pressures 240,624
Increases in Income -82,065
One-off Expenditure falling out -193,328
Efficiency / Budget Savings -400,042
Overall Reduction in
Government Grant 48,904
Overall Reduction in use
of Reserves 436,954
lncrease in Requirement
- SDDC 51,047
lncrease in Parish Precepts 5,718
Overall lncrease in CTR 56,765
4

• Customer Service Line 0870 850 6506
Midlands region
www.environment-agency.gov.uk
• lncident hotline 0800 80 70 60
• Floodline 0845 988 1188
The Council Tax (Demand Notices) (England) Regulations 2011
The Environment Agency is a levying body for its Flood and Coastal Erosion Risk Management
Functions under the Flood and Water Management Act 2010 and the Environment Agency (Levies)
(England and Wales) Regulations 2011.
The Environment Agency has powers in respect of flood and coastal erosion risk management
for 4,682 kilometers of main river and along tidal and sea defences, in the area of the Severn
Trent Regional Flood and Coastal Committee. Money is spent on the construction of new flood
defence schemes, the maintenance of the river system and existing flood defences together with
the operation of a flood warning system and management of the risk of coastal erosion.
The financial details are:-
Severn Trent Regional
Flood Defence Committee
2011/2012 2012/2013
‘000s ‘000s
Gross expenditure £51,066 £43,004
Levies raised £3,000 £3,000
Total Council Tax Base £2,924 £2,939
The majority of funding for flood defence comes directly from the Department for the
Environment, Food and Rural Affairs (Defra). However, under the new Partnership Funding rule not
all schemes will attract full central funding. To provide ‘matching’ funding the Agency may seek
funding from County and Metropolitan Councils, Unitary Authorities and London Boroughs in the
form of a Local Levy. The Local Levy is shared on the basis of Band D Equivalents between all
contributing bodies within the Committee Area.
Changes in the Gross Budgeted expenditure between the years reflects the impact
of the Government Spending Review and national prioritisation of capital projects.
The total Local Levy raised has remained the same in 2012/13 as 2011/12 at
£3,000,000.
5

Derbyshire Fire Authority
Making Derbyshire Safer
Service Priorities Derbyshire Fire & Rescue Service continues to make Derbyshire a safer
place to live, work and visit. ln our journey, we have developed nine Service Priorities which
will focus our activities to ensure we deliver an effective and efficient service to the
communities of Derbyshire.
• lmprovement Continually improving our service to local people.
• Engagement lmprove engagement with local people.
• Governance As a public service we will ensure we are open and accountable for our actions.
• Service Delivery Meeting the needs of local people to make them safer.
• lnclusion and Equality To meet the needs of our diverse communities and employees by ensuring fair
and equal access to services and employment.
• Partnerships We will work with partners (Police, Local Authorities, Health etc) to improve the overall quality
of life of local people.
• Employees Have a healthy and safe workforce with the right knowledge, skills and behaviours to provide
an excellent service.
• Assets Manage our buildings and other equipment in the best interest of the community.
• Environment To minimise our adverse impact on the environment.
Ser vices provided by Derbyshire Fire Authority 2011/12
2011/12 2012/13
£M £M
Budget Gross Expenditure 42.4 39.7
Contribution to Reserves (0.7) 2.4
less: lncome (0.8) (0.6)
Net Expenditure 40.9 41.5
lnterest Receipts (0.1) 0.0
Special Grants 0.0 0.0
Use of Earmarked Reserves 0.0 0.0
Total Budget Requirement 40.8 41.5
Financing
Met from:-
Revenue Support Grant 0.3
National Non-Domestic Rates 17.6
Council Tax 23.6
Reasons For Change in Gross Expenditure/Budget Requirement and Effect on Council Tax
Pay, price and other increases outside the Authority’s control 0.1
Changes to the Authority (2.8)
Change in Gross Expenditure (2.7)
Decrease in lncome and Grants 0.3
Use of Reserves 3.1
Change in budget requirement 0.7
Less lncrease in Revenue Support Grant 3.9
Plus Reduction in National Non-Domestic Rates (3.8)
Effect on Council Tax 0.8
Further information can be found at our website at www.derbys-fire.gov.uk
Contact information for further information please contact the Chief Fire Officer on: Email: enquiries@derbys-fire.gov.uk
Tel: 01332 771221. Address: Derbyshire Fire Authority, The Old Hall, Burton Road, Littleover, Derby, DE23 6EH.
6

New Police and Crime Commissioner for Derbyshire from November
Police Authorities will be replaced by elected Police and Crime
Commissioners in November. Remember you will be able to vote for
the candidate you want to represent you on 15th November 2012
Police
The new Police and Crime Commissioner for Derbyshire will be a powerful individual who will
hold the police force and the Chief Constable to account. They will decide police budgets and
will consult the public and victims of crime on issues of community safety. They will also monitor
how the police deal with public complaints. lf you don’t think they are listening to public concerns,
you can vote them out and elect somebody who will listen. lt is a hugely important role which
hopefully will attract high calibre candidates with a public service ethos. You do not need to be a
politician - anyone can stand as long as they are 18 or over and meet certain other criteria.
More information for anyone interested in standing can be found on the HomeOffice website
http://www.homeoffice.gov.uk/police/police-crime-commissioners/
To find out more about Police and Crime Commissioners see the Police Authority website http://policeauthority.
derbyshire.police.uk/What-We-Do/PoliceandCrimeCommissioners.aspx or from the Police Authority Chief Executive,
Constabulary Headquarters, Ripley DE5 3RS. Tel 01773 733779 or email helen.boffy.4808@derbyshire.pnn.police. uk
Services provided by Derbyshire Police Authority 2012/13 Precept
2011/12 2012/13
£M £M
Gross Expenditure for services 171.664 163.495
Contribution to Reserves - 2.245
Gross Expenditure 171.664 165.740
less: Grants
National Non-Domestic Rates -35.017 -42.335
Revenue Support Grant -10.824 -0.847
Police Grant -70.155 -65.039
Council Tax Freeze Grant -1.354 -2.986
Collection Fund Surplus -0.155 -0.092
Council Tax Requirement (Precept) 54.159 54.441
Effect of Gross Expenditure on the Level of Precept
The Police Authority’s Gross Expenditure in 2012/13 will reduce by £5.924m compared to 2011/12 in line with
funding reductions imposed by central government. This has resulted in a very small increase in its Precept
on billing authorities which is due to an increase in the taxbase within Derbyshire.
7

List of reliefs continued from page 2
Government by order. ln most cases the unoccupied property rate is zero for
properties owned by charities and community amateur sports clubs. ln addition, there
are a number of exemptions from the unoccupied property rate. Full details on
exemptions can be obtained from the local authority. lf the unoccupied property rate
for the financial year has been reduced by order, it will be shown on the front of the
bill that accompanies this leaflet.
Partly occupied property relief
A ratepayer is liable for the full non-domestic rate whether a property is wholly
occupied or only partly occupied. Where a property is partly occupied for a short
time, the local authority has discretion in certain cases to award relief in respect of the
unoccupied part. Full details can be obtained from the local authority.
Small business rate relief
Ratepayers who are not entitled to another mandatory relief or are liable for
unoccupied property rates and occupy a property with a rateable value which does
not exceed £17,999 outside London or £25,499 in London will have their bill calculated
using the lower small business non-domestic rating multiplier, rather than the national
non-domestic rating multiplier. ln addition, if the sole or main property is shown on
the rating list with a rateable value which does not exceed £12,000, the ratepayer will
receive a percentage reduction in their rates bill for this property of up to a maximum
of 50% for a property with a rateable value of not more than £6,000. This percentage
reduction (relief) is only available to ratepayers who occupy either:
(a) one property, or
(b) one main property and other additional properties providing those
additional properties each have a rateable value which does not exceed £2,599.
The rateable value of the property mentioned in (a), or the aggregate rateable value
of all the properties mentioned in (b), must not exceed £17,999 outside London or
£25,499 in London on each day for which relief is being sought. lf the rateable value,
or aggregate rateable value, increases above those levels, relief will cease from the
day of the increase. An application for Small Business Rate Relief is not required.
Where a ratepayer meets the eligibility criteria and has not received the relief they
should contact their local authority. Provided the ratepayer continues to satisfy the
conditions for relief which apply at the relevant time as regards the property and
the ratepayer, they will automatically continue to receive relief in each new valuation
period. Certain changes in circumstances will need to be notified to the local authority
by a ratepayer who is in receipt of relief (other changes will be picked up by the local
authority). The changes which should be notified are:
(a) the ratepayer taking up occupation of an additional property, and
(b) an increase in the rateable value of a property occupied by the ratepayer
in an area other than the area of the local authority which granted the relief.
8

Charity and Community Amateur Sports Club Relief
Charities and registered Community Amateur Sports Clubs are entitled to 80% relief where the
property is occupied by the charity or the club, and is wholly or mainly used for the charitable
purposes of the charity (or of that and other charities), or for the purposes of the club (or of
that and other clubs.) The local authority has discretion to give further relief on the remaining
bill. Full details can be obtained from the local authority.
Non-profit making organisation relief
The local authority has discretion to give relief to non-profit making organisations. Full details
can be obtained from the local authority.
Local discounts and hardship relief
The local authority has discretion to give relief in specific circumstances. Full details can be
obtained from the local authority.
Cancellation of Backdated Rates Liabilites
The Government has through the Localism Act 2011 taken a power to allow for the
cancellation of certain backdated rates bills that accrued on the 2005 rating list only.
lnformation on the type of backdated rates liability that can be cancelled is available with
Business Rates Information letter titled Cancellation of Backdated Rates
www.communities.gov.uk/localgovernment/localgovernmentfinance/businessrates/busratesinformationletters/
Rating advisers
Ratepayers do not have to be represented in discussions about their rateable value or their
rates bill. Appeals against rateable values can be made free of charge. However, ratepayers
who do wish to be represented should be aware that members of the Royal lnstitution of
Chartered Surveyors (RlCS - website www.rics.org) and the lnstitute of Revenues and Rating
(lRRV - website www.irrv.org.uk) are qualified and are regulated by rules of professional
conduct designed to protect the public from misconduct. Before you employ a rating adviser,
you should check that they have the necessary knowledge and expertise, as well as
appropriate indemnity insurance. Take great care and, if necessary, seek further advice before
entering into any contract.
Rate Relief for businesses in rural areas
Certain types of properties in a rural settlement with a population below 3,000 may be
entitled to relief. The property must be the only general store, the only post office or a food
shop and have a rateable value of less than £8,500, or the only public house or the only
petrol station and have a rateable value of less than £12,500. The property has to be
occupied. An eligible ratepayer is entitled to relief at 50% of the full charge whilst the local
authority also has discretion to give further relief on the remaining bill. In addition, the local
authority can give relief on certain other occupied property in a rural settlement where the
rateable value is less than £16,500. Full details can be obtained from the local authority.
9

South Derbyshire District Council
Making South Derbyshire a better place to live, work and visit
Supporting new and existing business in South Derbyshire to thrive
as part of a better place to live, work and visit.
Sources of Advice and Assistance
www.businesslink.gov.uk The Government’s online resource for businesses contains
essential information, support and services for you and your business. Simple to use, up
to date and practical; useful online tools, calculators, and best practice case studies. The
first place to go to find guidance on regulations and to access government services and
funding options, as well as wider advice and support including ...
• ACAS Advisory, Conciliation and Arbitration Service regarding employment relations
• HM Revenues & Customs (HMRC) regarding taxation
• Jobcentre plus for recruitment
• Manufacturing Advisory Service (MAS)
• National Apprenticeship Service (NAS) and
• UK Trade & lnvestment (UKTI) for businesses looking to export
There are also a range of services specific to the local area ...
www.sourcederbyshire.co.uk Brings together buyers and suppliers.
Derbyshire Trusted Trader promotes the many honest and reliable businesses and
traders in the County. Go online www.derbyshire.gov.uk and search for “trusted
trader”.
Derbyshire Business Against Crime
Offers practical information on crime reduction. Go online at www.saferderbyshire.
gov.uk and search for “business crime”.
www.south-derbys.gov.uk/business
For further information on these and other sources of assistance, together with details of
local business events, networks and vacant commercial properties.
Published by South Derbyshire District Council March 2012
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