Paying for Crossrail: business rate supplement

In April 2010, the Mayor introduced a 2p levy on non-domestic properties with a rateable value of over £55,000 in London. This will help pay for Crossrail, a vital new east-west train link that will provide a major boost to London's economy.

How Crossrail is paid for

The Greater London Authority (GLA) is expected to contribute around £4.1bn (of its agreed contribution to the £15.9 billion Crossrail project) using income generated from a new business rates supplement (BRS). Powers were granted to the GLA to introduce this under the 2009 Business Rates Supplements Act.

The policies for the Crossrail BRS are set out in the final prospectus. From 1 April 2017 the Crossrail BRS will only apply to properties on the rating list with a rateable value above £70,000 to reflect the impact of the 2017 revaluation of non-domestic properties as explained below.

Less than one in five of London’s business and other non-domestic premises are liable to pay the Crossrail BRS. Under the BRS a ratepayer for a property (or rating assessment) with a rateable value of £100,000 is liable for an annual BRS contribution of £2,000 (that is, £100,000 x the 2p in the pound BRS multiplier).

Reliefs for the BRS (such as registered charities) will apply on the same basis and at the same rate as for National Non-Domestic Rates (NNDR).

The Crossrail BRS is collected on behalf of the GLA by the 32 London boroughs and the City of London Corporation, on the same bills as general business rates (NNDR).

Enquiries relating to the payment of your bill should be referred to your billing authority. Their contact details will be set out on your rates bill.

General enquiries about the BRS can be made by email to [email protected] or by calling 020 7983 4100.

2017 Revaluation and BRS Policies for 2018-19

From 1 April 2017 new rateable values were introduced for all non-domestic properties in England for business rates. These new valuations will also affect the sums ratepayers will pay in relation to the Crossrail BRS. Ratepayers can check the valuations for their property.

The Mayor reviewed the policies for the BRS following the revaluation and decided to increase the rateable value threshold from 1 April 2017 to £70,000 having regard to the variation powers set out in the final prospectus.

This means only assessments with a rateable value of £70,001 or higher will be liable for the BRS in 2018-19. It is anticipated that this revised threshold will be maintained for the duration of the 2017 rating list. 

The BRS multiplier will remain unchanged in 2018-19 at 2p. The policies for the BRS for 2018-19 were approved on 23 January 2018 by the Mayor in Mayoral Decision 2225.

Crossrail Business Rate Supplement documents

The final prospectus was published on 29 January 2010:

The GLA's communication to non-domestic ratepayers in respect of the Crossrail BRS for 2018-9 is available below. In most cases this will be issued to ratepayers alongside their rates bills, or made available on the websites of their local billing authority:

The GLA published its initial proposals in July 2009. It invited comments on the proposals by 22 October 2009 and took these into account in developing the final proposals: