The purpose of this policy is to outline the steps that may be taken by the Council in order to recover unpaid business rates and empty rates, also known as (national) non-domestic rates. Business rates are charged on most non-domestic properties like shops, offices, pubs, warehouses, factories etc. Business rates will have to be paid if you use a building or part of a building for non-domestic purposes. Business rates are usually paid by the occupier but in some cases such as empty premises the owner or leaseholder may be liable.
The policy has been written to ensure that all rate payers in Woking are treated equally when recovery action is taken.
The policy outlines the statutory recovery process and the options available to the Council when considering enforcement action for unpaid business rates. Actions that can be taken can have serious consequences for an individual and/or company, and this policy outlines the steps that may be taken in considering the various options available, taking account of each individual circumstance.