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In a world of global markets and fierce competition, businesses sometimes need more from an accountancy firm than just sound guidance on tax and accounting. Often they need a broader view on what we consider to be the three critical elements of business success.

• An understanding of all the factors affecting day-to-day financial performance of a business
• Guidance on addressing government tax regulations
• Strategic help with funding and financial structure

Business rates, sometimes called non-domestic rates, are collected by local councils.These rates are the way in which local businesses, and others who occupy non-domestic property, contribute towards the cost of local services. Apart from properties that are exempt from business rates, each non-domestic property has a 'rateable value', which is normally set by valuation officers at the valuation office agency (VOA), an agency of the inland revenue.

The annual charge for business rates is calculated by multiplying the 'rateable value' by a 'non-domestic rating multiplier', which is set by central government . Where the liability is for less than a year, the annual charge is divided by 365 days to find the daily rate (366 in a leap year), which is then multiplied by the number of days liablity.

The rateable value is a professional estimate of the annual rent for a property if it was available on the open market. The valuation officers at the valuation office agency (VOA), an agency of the Inland Revenue, normally set this value.A revaluation can result in you paying much more (or less) than your previous bill. However, any large increases or reductions in charges are phased in gradually.

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