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What business rates are

Business rates are taxes on non-domestic properties including shops and offices. The amount payable in business rates is set by the government, but we (the council) are responsible for collecting the tax you owe. Currently, we keep half of the money we collect from business rates, and half is passed on to the government.

Calculation of business rates

Business rates are worked out based on your property's 'rateable value', which is determined by the Valuation Office Agency (VOA). You can estimate your business rates by multiplying the rateable value by the correct ‘multiplier’ (an amount set by the government).

More information about business rates is available via GOV.UK.

Council spending plans

Money raised from business rates helps to fund the services provided by Middlesbrough Council. View Middlesbrough Council's spending plans for 2022 to 2023.

Revaluation

The Valuation Office Agency gives all non-domestic properties new rateable values approximately every five years. The most recent revaluation came into effect on 1 April 2017.

The VOA is now contacting businesses to ask for rental information to support their next revaluation of business rates. If you get sent a letter, you should go online and update your information. It's important to provide this information to make sure that business rates are fair and accurate. You can find more information about revaluation on GOV.UK.

Using GOV.UK, you can search for your property to check your valuation and estimate your business rates.

Transitional arrangements

Property values normally change a good deal between each valuation. Transitional arrangements phase in the changes gradually so businesses don't face huge increases or decreases in their bills.