How the bill is calculated
The BID Levy is a mandatory charge. It is applied to all nondomestic ratepayers of rated hereditaments* in the GO! Southampton BID Area (link to BID map) that have a Rateable Value greater than or equal to £15,000 in the 2010 Valuation list (from 1st April 2010). The BID Levy Payable for the financial year is calculated by:
BID Rateable Value x BID Multiplier x (D/Y)
D is the number of days in a Chargeable Period for which the BID Levy Payer is liable for the daily BID Levy. Y is the number of days in the year.
The BID Rateable Value
For the periods 2017/ 18 – 2021/22 is the rateable value in the 2010 Valuation list in relation to 1st April 2010. In the event that there is no such rateable value, the BID RV will be the first available rateable value of the hereditament in the 2017 Valuation List on the Effective Date.
Persons/Organisations Liable for the BID Levy
The BID Levy will be a daily charge. Liability for the daily BID Levy will fall on the occupier of the hereditament on the relevant day. If a hereditament is empty, the liability for the daily BID Levy will fall on the organisation or person entitled to possession on the relevant day. For this purpose, ‘entitled to possession’ shall have the same meaning as under s65 of the Local Government Finance Act 1988.
BID Levy Allowances
The BID Levy will not be payable on business properties that are continuously empty for a period not exceeding three months, or six months in the case of business property classed by the VOA as Industrial. After this period the BID Levy is payable in full. There will be no 50% allowance for empty hereditaments.
If a property, which was unoccupied, subsequently becomes occupied for a period of six weeks or less, the empty period shall commence on the day that the property first became unoccupied (i.e. the six weeks’ occupation is ignored for the calculation of the three-month exempt period).
If on a particular day a BID Levy Payer in respect of a Hereditament is in receipt of NNDR Mandatory Charitable Relief (for non-retail premises only) the BID Levy for that day will be reduced by 80% and such 80% allowance will be applied after first applying any other applicable allowances.
Hereditaments benefiting from Discretionary Rate Relief on their Business Rates account will not have their bid levy discounted at the same rate.
* Hereditament – has the meaning given in the Business Improvement Districts (England} Regulations 2004.
When the levy is charged:
The BID Levy for a Chargeable Period must be paid by the due date as shown on the front of your bill from Southampton City Council. This bill will be sent out at the start of each financial year, except for new residents, where bills will be sent out ad-hoc upon move-in.
The BID Levy will be rounded to the nearest penny (NB. £0.005 will be rounded up to £0.01).
How to make payment:
BACS: Payments can be made through your bank or building society by quoting the Council’s own bank account details (Lloyds Bank):
Account name: Southampton City Council General Account
Account number: 00332526
Sort Code: 30-00-00
Please send a separate remittance advice by email to firstname.lastname@example.org advising them of the amount and your BID Account Reference to ensure that your payment is correctly allocated.
Telephone Payments: Call 023 8083 3001 to make a payment (up to a maximum of £2000).
Online: Go to www.southampton.gov.uk
Have your BID Account Reference and your card details ready when you phone or pay online. Please note for online and telephone payments by credit card a 1.5% surcharge will be added to the transaction.
Any questions regarding your bill and how it has been calculated should be directed to Southampton City Council, GO! Southampton’s collection agent:
Post: Local Taxation Services, Civic Centre, Southampton, SO14 7LY
Telephone: 023 8083 3002
Any queries on the work of the BID should be directed to the GO! Southampton team:
Post: GO! Southampton, IncuHive Office, 182 High Street, Southampton, SO14 2BY
Telephone: 023 8000 3637