What to do if your circumstances have changed
What is meant by a change of circumstances?
This could be a change to any thing, or any part of your
business, that may affect the Business Rates that you are liable to
pay. It may also affect a relief, or other allowance that you are
getting.
What sort of changes do you mean?
Examples of changes that may affect the Business Rates you are
liable to pay are:
- If you move to a new permanent business
address. This is the most common change.
- If your property is empty and you are getting
a 50% allowance and the property becomes reoccupied, such as by a
new tenant (click here for important news on empty
properties).
- If you make structural alterations.
- If there is a change in the use of the
property.
- If you are getting Charitable Rate Relief and the charitable status
changes or, the reason for the relief no longer exists.
- If you are getting an allowance for partial
occupation and the part of the property that is occupied
either decreases or increases in size.
- If your property is exempt from Business Rates
and the reason for the exemption no longer exists.
If I think there has been a change of circumstances, what
should I do?
You must tell us straight away, in writing, what the changes
are, giving full details.
Not every change you need to tell us about is shown above. If
you are in any doubt about any change of circumstances, tell us
anyway.
In some cases, if you fail to tell us of a change we may take
legal action against you.
What will happen when I tell you about a change?
We will have another look at the situation and, if necessary,
work out your Business Rate liability again. If there is a change,
either up or down, we will send you a new Business Rate bill which
will also show your new payments.
If there have been structural alterations or a change of use, we
may have to refer the matter to the Valuation Office Agency to
reassess the property.
You can get advice by phoning the Revenues office.