Introduction to National Non-domestic Rates

18-01-2018

This event covered the basics of national non-domestic rates (NNDR), more commonly known as business rates – what they are and why they are important. It provided a solid foundation for the most common, important issues such as liability, reliefs, exemptions, collection and enforcement. It was aimed at new members of staff who have little or no knowledge of NNDR or staff who wish to gain knowledge of the subject.

Session 1 – An introduction

This opening session provided delegates with a background to national non-domestic rates. It covered:

  • What are national non-domestic rates?
  • How are the rates calculated?

Session 2 – Liability

This session looked at liability and who is liable to pay. It covered:

  • who is liable to pay?
  • the elements of occupation.

Session 3 – The central and local rating lists

This session provided details of the central and local rating lists as well as details on how non-domestic properties are valued. It covered:

  • properties contained on the rating list
  • what is the central rating list?
  • how are non-domestic properties valued?

Session 4 – Operation of reliefs from non-domestic rates

This session provided detailed coverage of how the various reliefs are calculated and how they should be applied. It covered:

  • what reliefs are available
  • what are the qualifying criteria.

Session 5 – Collection and enforcement

This final session covered relevant regulations dealing with the administration and enforcement of non-domestic rates. It covered:

  • how non-domestic rates are collected
  • what happens if the rates aren’t paid.

The slides for the CBRS workshop are now available to download below.

IntroductiontoNNDR

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