Non-domestic rates (often called business rates) are the way in which businesses and other occupiers of non-domestic property contribute towards the costs of local authority services.

Every five years, the VOA carries out a revaluation of all rateable values in England and Wales. The current revaluation came into effect on 1 April 2005 and all properties have their rateable value assessed on the valuation date of 1 April 2003. Find out more about the forthcoming 2010 revaluation

There are four key organisations involved in local government finance and each has a separate responsibility, these are:

• Communities and Local Government (CLG)
  responsible for setting the overall government policy on local taxation
• Valuation Office Agency (VOA)
  assesses rateable values that are the basis for working out rates bills
• Valuation Tribunals
  independent, judicial bodies that have power to deal with appeals relating to non-domestic rating (and council tax)
• Local (billing) Authorities
  who are responsible for working out your rates bill, giving any relief's that may be due and for collecting the money.

For more information on how local government is financed visit the CLG website at: http://www.communities.gov.uk/

Additional information on the work of the Valuation Tribunals (VT) is available from local VT offices. You can find them in the phone book or visit their website at: www.valuation-tribunals.gov.uk

If you have any queries regarding your Business Rates please call 0845 602 1507.  This will connect you to the office closest to the area that you are calling from.