Business Rates are set at the same rate in the pound (poundage) across the whole of England, so local councils cannot set different poundages, except for the City of London.

Before the NNDR scheme began, all business properties were revalued by the Valuation Office (an agency of the Inland Revenue) and the 1990 Rating List was created, which shows all the rateable values decided during that revaluation.

Revaluations are carried out every 5 years - one was completed in 1995, when the 1995 Rating List was created, and a new revaluation has been completed, effective from 1 April 2000, creating the 2000 Rating List.

Some non-domestic properties are not rateable so no rates have to be paid for them. These include farm buildings, churches and public parks.

Some properties are composite properties; this means they are partly domestic and partly non-domestic, such as a shop with living accommodation above. In these cases, business rates are payable for the non- domestic part and Council Tax is payable for the domestic accommodation.

The non-domestic rates collected by billing authorities are, subject to special arrangements for the City of London, paid into a central pool and redistributed to billing authorities and major precepting authorities. Alnwick District Council's share of the redistributed rate income, together with income from its council taxpayers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by Alnwick District Council in the area.