

FINANCE AND DRAINAGE RATES​
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What are they and why do I have to pay?
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All land and property within a drainage district is deemed to derive benefit from the activities of an Internal Drainage Board and landowners/occupiers are required to contribute towards its expenses, either via drainage rates or the special levy. Drainage rates are payable because you occupy land within an internal drainage district where management is necessary to reduce flood risk. Your rates go towards maintenance and improvement of a drainage network, including watercourses and pumping stations, which are maintained by your IDB.
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Drainage rates are levied directly on occupiers of agricultural land and buildings, including pony paddocks and woodlands, whether or not the land is actively farmed, while occupiers of domestic and commercial properties contribute indirectly through council tax or business rates, with local councils paying a special levy to the Boards. Drainage rates are calculated using a pence-per-pound rate applied to the property’s Annual Value, based on its rental value as at 1 April 1988. The Boards agree the estimates and set the rate in January each year for the financial year commencing on 1st April in accordance with the Land Drainage Act 1991. All occupiers of agricultural land and/or buildings within the district are legally obliged to pay drainage rates and the local councils pay special levies to the Boards in respect of domestic and commercial properties. The Boards hold cash reserves to enable them to respond to a heavy rainfall/flood event; the level of reserves recommended by the Auditor is 30% of net operating costs.
Information about audits can be found on the notices & adverts page.
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