Guidance

National non-domestic rates: guidance for billing authorities

Guidance to support billing authorities with the national non-domestic rates (NNDR) claims payment process.

Applies to England

Documents

Details

2024 to 2025 financial year

Guidance for billing authorities

The guidance document provides details of the changes to the NNDR payment process for billing authorities for the 2024 to 2025 financial year.

Form guidance

Guidance for billing authorities on how to claim via the NNDR service for 2024 to 2025.

Claims template 2024 to 2025

Claims data template for billing authorities who are implementing the centralised payment process, to record rates data for their schools.

National non-domestic rates payment process for billing authorities and schools for 2024 to 2025

This document confirms which NNDR payment process, for 2024 to 2025, applies to billing authorities and schools.

Schools and academies by billing authority area for national non-domestic rates 2024 to 2025

This document details the schools that fall under the remit of each billing authority for 2024 to 2025.

Published 14 February 2022
Last updated 2 April 2024 + show all updates
  1. We have added the 'National non-domestic rates for billing authorities: form guidance for 2024 to 2025'.

  2. We have published the following national non-domestic rates spreadsheets for 2024 to 2025: - National non-domestic rates payment process for billing authorities and schools for 2024 to 2025. - Schools and academies by billing authority area for national non-domestic rates 2024 to 2025,

  3. 'Claims template 2024 to 2025' sub section on the landing page and 'Change to the business rates payment process for schools: guidance for billing authorities' - we have amended the date for the new claims window opening - this will now be 2 April 2024. - we have updated

  4. We have updated the 'Change to the business rates payment process for schools: guidance for billing authorities' for financial year 2024 to 2025.

  5. We have removed the NNDR claims template for 2023 to 2024 as the deadline to submit 2023 to 2024 claims was 31 January 2024. We have added subsection 'Claim template 2024 to 2025' and published the NNDR claims template for 2024 to 2025 for billing authorities. Please note, we have added the following changes to the template for 2024 to 2025: • added a new column M named 'Is the property (or sports field) being used for educational purposes?' • added the option of up to 7 years in column 0 named 'Property liability year' to allow the billing authority to claim for the current year, and the previous 6 years (previously this showed only current and previous year) This template has been published in advance of the new claims window opening on Monday, 1 April 2024. Updated NNDR guidance for billing authorities will be available shortly.

  6. We have removed the 'call to action' boxes on both the 'national non-domestic rates: guidance for billing authorities' landing page and 'national non-domestic rates for billing authorities: form guidance 2023 to 2024' which advised billing authority users that the deadline for submitting a new claim was 11:59am on 26 May 2023.

  7. We have updated the 'change to the business rates payment process for schools: guidance for billing authorities' document in several places to advise billing authority users the new start date for submitting an adjustment claim is now midday Friday 26 May 2023.

  8. We have updated section 10:Payments of the 'national non-domestic rates for billing authorities: form guidance 2023 to 2024' to advise billing authority users the new cut off date for submitting a claim is now 26 May 2023. We have updated the 'change to the business rates payment process for schools: guidance for billing authorities' document in several places to advise billing aurthority users the new date for submitting a claim is now 26 May 2023.

  9. We have updated both the 'national non-domestic rates: guidance for billing authorities' landing page and the 'national non-domestic rates for billing authorities: form guidance 2023 to 2024' to advise billing authority users that the service is now live and the deadline for submitting a new claim is 11:59am on 26 May 2023.

  10. We have added a 'call to action' box on the National non-domestic rates: guidance for billing authorities GOV.UK landing page to advise billing authority users that the service is currently experiencing issues which we are working hard to resolve.

  11. We have updated section 3 of the national non-domestic rates for billing authorities: form guidance 2023 to 2024, to clarify the following deadlines: - submitting a new claim: 11:59pm on 22 May 2023 - submitting in year adjustments: 11:59pm on 31 January 2024.

  12. We've updated the claim form guidance for 2023 to 2024

  13. We've updated the billing authority guidance, published a new 2023 to 2024 list detailing the NNDR payment process for billing authorities and schools.

  14. We have made minor updates within the NNDR form guidance in line with changes made on the start page, your details page and your claims page of the NNDR claim template for billing authorities. We have updated the NNDR claims template for billing authorities. Key changes are: * Property hereditament name of school, ratepayer/liable party removed * 3 additional columns added (N to Q)

  15. We've added the guidance for billing authorities on how to claim via the NNDR service.

  16. We've published the claim template and the NNDR payment process, for 2022 to 2023 for billing authorities and schools.

  17. First published.