Change of circumstances

It is important you notify us of any changes in your circumstances that affect your business rates liability. Where a property is occupied, the rates are normally payable by the person, partnership or company in occupation. The following are examples that would affect your liability, if:

  • You move address
  • Your property changes from empty to occupied (or vice versa)
  • You believe that you are entitled to relief, eg Mandatory/Discretionary Relief
  • You believe you are no longer entitled to a rate relief
  • The Valuation Office amends your rateable value

We will re-calculate your liability and send an amended bill.