Non-payment of Business Rates

Have you received a reminder because you have missed at least one Business Rates instalment, or you have not paid your Business Rates in full?

Then you must bring your account up to date. You need to pay the amount shown on your reminder which includes any amounts due within the next 7 days. The deadline for this to be paid is within 14 days of the date on your reminder.

If you would like to speak to someone about your arrears or to set up a payment arrangement then please visit Struggling to pay your Business Rates.

When we sent your Business Rates bill, we told you how much you had to pay and by when. If you haven’t paid as requested, we will take action to recover the amount outstanding.

The Magistrate's Court will issue a summons if:

• you don't pay anything.
• you have failed to keep your instalments up to date.
• you pay some, but not the entire bill.

If you get a summons, you will be charged costs and the amount you have to pay will increase.

2023/24 costs:

• Summons costs £112.50
• Liability order costs £16.00

You only need to attend court if you wish to contest the reason for non-payment. Please contact the council in advance to advise us of this so we are more prepared for your case. If we are unprepared to deal with your queries the case may be adjourned and you would have to attend a second time.
 
A payment arrangement will be detailed on the summons and you should pay in accordance with this arrangement. If you are unable to do so, please contact us rather than attend court.
 
It's always best to contact us if you can't pay your bill on time. You can also call 01902 551166.

A liability order is granted by the court and gives the council legal powers to collect Business Rates that you owe. 

This includes:

• The debt can be sent to an Enforcement Agent (previously known as bailiffs) for collection.
• A request to the court for a declaration of bankruptcy.
• A request to the court for a winding up order.
• An application for a charging order. This would be against the property on which the debt is owed.
• Committal to prison (sole traders and partnerships only).

All of the above options may be used in any order, however, not more than one at the same time.

A liability order has been issued by the Magistrates' Court and we have passed your details to accredited enforcement agents (formerly known as Bailiff’s) to collect the amount you owe, plus any extra charges (see below).

The enforcement agent must:

• carry official identification at all times
• carry written authorisation to act on behalf of the council
• produce the above items if asked to identify themselves
• issue an official receipt for payments

If you receive a letter or a visit from an enforcement agent, you should contact them urgently to discuss your options for repayment as additional enforcement agents' fees will be added (see below).

If your account is with an enforcement agent, you must make payments directly to them.

The enforcement agents currently used by the Council are:

• Bristow & Sutor - 0871 677 0070
• Rundles - 08456 585030
• Newlyns - 01604 633001

Any enforcement agency acting on our behalf will behave professionally; follow set procedures; have an internal complaints procedure and not take inappropriate action.

Any enforcement agency acting on our behalf will behave professionally; follow set procedures; have an internal complaints procedure and not take inappropriate action.

Stage 1 - Compliance

• A fee is added to your debt when your account is referred to an enforcement agent for collection.
• Charge - £75

Stage 2 - Enforcement

• If you do not arrange to pay the enforcement agent or arrange to make payment and then do not pay as agreed, the enforcement agent will visit you and a fee will be added to your debt.
• Charge - £235
• If your debt is greater than £1,500, a 7.5% charge will be added for all debt owed over £1500 on top of £235

Stage 3 - Sale

• If you do not sign a Controlled Goods Agreement when an enforcement agent visits your property, or you do not pay as agreed after signing a Controlled Goods Agreement, the enforcement agent can remove and sell your goods and you will be charged this fee.
• Charge: £110
• If your debt is greater than £1,500, a 7.5% charge will be added for all debt owed over £1500 on top of £110

Seizing assets

When an enforcement agent visits, you will be charged the enforcement stage fees. Even if you pay in full at this stage, you will still have to pay all of the costs.

If you are unable to pay in full, the enforcement agent can make the decision to take control of your goods. The enforcement agent may enter into a Controlled Goods Agreement, where the agent makes a list of your possessions that is equal in value to your debt. This means that you cannot dispose or sell them without the enforcement agents' permission. These will then be sold at public auction.

Obstructing an enforcement agent or interfering with controlled goods is now an offence for which you can be arrested and sent to prison.

Bailiffs can take luxury items, for example, a TV or games console.

They can't take items such as:

• fixtures and fittings
• goods on hire purchase
• goods which are rented
• business necessities 

Visit GOV.UK for more information about enforcement agent powers and removal of goods.