All properties within a Drainage District are deemed to derive benefit from the activities of an IDB. Every property is therefore subject to a drainage rate paid annually to the Board. For the purposes of rating, properties are divided into a) Agricultural Land and Buildings, and b) Other Land (such as domestic houses, factories, shops etc). Occupiers of all “other land” pay Council Tax or Non Domestic Rates to the Local Council who are then charged by the Board. This charge is called the “Special Levy”. The Board, therefore, only demands Drainage Rates direct from the Ratepayer on Agricultural Land and Buildings. The basis of this is that each property has been allotted an “Annual Value” which were last revised in the early 1990’s. The Annual Value is an amount equal to the yearly rent or the rent that might be reasonably expected if let on a tenancy from year to year commencing 1st April 1988. The Annual Value remains the same from year to year. Each year the Board lays a “rate in the £” to meet its estimated expenditure. This is multiplied by the Annual Value to produce the amount of the Drainage Rate due on each Assessment.
Under the Land Drainage Act 1991, all occupiers of agricultural land and/or buildings within the district are legally obliged to pay drainage rates.
Drainage rates are issued annually and the financial year runs from 1st April to 31st March.
Drainage rates and special levies for the current year can be found here:
TVIDB Rates Advert 2020
Please remember to inform us if you buy or sell any agricultural land and/or buildings so that we can amend your drainage rate bill.