CITY OF LONDON

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How your bill is calculated


Your bill is calculated by multiplying the rateable value by the rating multiplier and then adjusted to take account of transitional arrangements.

Rating multiplier

The non-domestic rating multiplier for the City of London is the rate which the Common Council levies on each pound of rateable value in order to raise the amount which it is required to pay into the central pool and the amount which it retains to pay for its own services.

For the financial year 2011-2012 the City Non-Domestic Rate Multiplier is £0.437 and the City Small Business Non-Domestic Rate Multiplier is £0.430.

Business rates supplement

For the financial year 2011-2012 the business rate supplement of £0.02 is being levied by the Greater London Authority on all properties with a rateable value of more than £55,000, in relation to its contribution to the Crossrail project.

Further information is available from www.london.gov.uk/crossrail-brs

Transitional arrangements

Transitional arrangements phase in the effect of significant changes in liability that arise from the 2010 revaluation of non-domestic property. Where appropriate, these arrangements will operate until March 2015. There are limits on the percentage by which bills may increase or decrease each year. Special rules deal with changes in rateable values and the merger or splitting of existing properties.

Further information is available on the DCLG (Department for Communities and Local Government) website .

Download the Council Tax Non-Domestic Rates booklet here (1.2mb)

Download the Non-Domestic Rates Explanatory Notes here (140kb)


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