If you do not pay your business rates

You do not need to attend the court hearing if you accept the court summons. 

If you disagree with the summons, you must attend the court hearing and show legal evidence why. This evidence is known as ‘valid defences’

Legal defences

Valid defences accepted by the court

The set defences to stop a liability order include:

• the property is not shown as an entry on the business rates rating list
• the unpaid amount has not been requested in line with the legal requirements
• the unpaid amount has been paid in full
• more than 6 years have passed since the balance became due
• bankruptcy or winding up proceedings have started

Invalid defences not accepted by the court

Defences which you cannot use to challenge a liability order include:

• you cannot afford to pay
• you think you should not have to pay
• the property should receive a relief or reduction
• you have an outstanding appeal with the Valuation Tribunal

If you can show you have a valid defence

Contact us before your court hearing if you can prove one of the listed defences.

Contact us

If a liability order is given at court

A liability order gives us the legal powers to collect your business rates debt.

We can use any of the following enforcement options:

• pass your debt to a bailiff (also known as ‘enforcement agents’)
• start insolvency proceedings against you (known as ‘bankruptcy’ or ‘winding up’)

How you can stop enforcement action

We will pass your debt to our bailiff if you do not set up a repayment arrangement or you miss your repayment arrangement instalments.

You must contact us to set up a repayment arrangement.

Contact us

What happens next

Find out how we recover unpaid business rates.