Ballot

1. The person, organisation or registered company that is listed on the non-domestic ratings list as being responsible for payment of the rates of a property (also referred to in BID regulations as a hereditament) within the BID boundary on the day of the notice of the ballot (Tuesday 1st September 2026) will receive a ballot paper and ballot letter (sent out on Monday 14th September 2026) and will be entitled to vote in a secret ballot.

For the BID to be approved, two tests need to be met:

a) More than 50% of those voting must vote in favour.
b) Of the ‘yes’ votes, they must represent more than 50% of the total rateable value of all votes cast.

2. Under the legislation, if both these tests are fulfilled, the BID is approved and will operate for five years from 1st April 2027 to 31st March 2032, delivering the projects outlined in this business plan. The levy
becomes mandatory for all eligible businesses of £9,001 rateable value or over within the BID4 boundary, regardless of how and if they voted.

3. The ballot will be conducted independently by CIVICA on behalf of Plymouth City Council and will
be a confidential postal vote, run for a minimum of twenty-eight days. Voters will have until 5pm on the close of the ballot (Thursday 15th October 2026) to return their ballot paper. A proxy vote is available, if needed and details will be sent out with
the ballot papers.

4. If a business has more than one rateable property it will receive a ballot paper for each property. Each returned paper counts as one vote.

5. The number of hereditaments liable for the levy is 533 (at the time of writing – August 2026).

6. The results of the ballot will be declared on Monday 19th October 2026.

1. The levy rate to be paid by each hereditament or rateable premises with a rateable value of £9,001 or more will be calculated at 1.9% of its rateable value p.a. using the 2026 non-domestic ratings list throughout the BID’s fourth term. The first BID levy under the fourth term will be due on 1st April 2027 with subsequent levies due each year until 31st March 2032. There will be no inflation charged on the levy. If you would like to know the rateable value of your premises, please refer to your rates bill or check https://www.gov.uk/find-business-rates

2. Under the BID regulations, Plymouth City Council, will be responsible for collection of the levy on behalf of Plymouth Waterfront BID and as with the previous three terms, these arrangements will be formalised in an operating agreement signed by both parties. The levy income will be collected in a single instalment, kept in a separate ring-fenced account and transferred to Plymouth Waterfront
BID on a regular basis. Plymouth City Council do not charge a collection fee for this service which they carry out as an in-kind contribution to the BID.

3. Collection of the BID levy carries the same enforcement weight as collection of the non domestic rates as per Part 3 and Schedules 2 to 4 of the Non-Domestic Rating (collection and enforcement) (Local Lists) Regulations 1989 and the BID (England) Regulations 2004 clause 9.

4. Where a hereditament is untenanted, tenanted, part-occupied or vacant and is undergoing refurbishment or being demolished and it has a rateable value on Plymouth City Council’s ratings list, the property owner or person responsible for
payment of the non-domestic rates will be entitled to vote and is obliged to pay the BID levy with no void period. Hereditaments that are let for non
commercial purposes are also liable for the levy whilst they remain listed on the non-domestic ratings list

5. Charities and non-profit making organisations will be liable to pay the full levy and the discretionary relief that charities can apply for aligned to their
non-domestic rates payment will not apply.

6. The BID levy will not be affected by the small business rate relief scheme and businesses who already pay service charges to landlords will not receive any discount.

7. Exemptions, reliefs or discounts prescribed in the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989 made under the Local Government Act 1988, will not apply.

8. The BID levy will be calculated using the 2026 Non-Domestic Ratings list for the duration of the BID. The exception to this will be any change of use or physical change to a property including new
construction, merger, sub-division, extensions and refurbishment where the hereditament has no entry in the 2026 list but enters a subsequent ratings list during the BID term.

9. The BID levy will have to be paid by a new ratepayer occupying an existing or new rateable property within the BID area up until the end of the term on 31st March 2032, even if they did not vote on the business plan. Likewise, any new rateable property created during the lifetime of the BID will be obliged to pay the levy.

10. The ratings list will be updated for any changes in ratepayer, appeals, additions or removals and liability will be adjusted accordingly. There will be no refunds given for retrospective years as a result of successful rateable value appeals but changes in values will be reflected by a corresponding change to the levy for the year in which notification is received and for subsequent years.