The local authority works out the business rates bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers: the standard non-domestic rating multiplier and the small business non-domestic rating multiplier. The former is higher to pay for small business rate relief. Except in the City of London where special arrangements apply, the Government sets the multipliers for each financial year for the whole of England according to formulae set by legislation. The Rateable Value of the property will determine the multiplier. If this is below 18,000 in the 2010 Valuation list, the lower multiplier will be used.
The current multipliers are shown on the front of your bill and are listed below from the 2010-2011 financial year:
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