Background
NHS England is working with WSP Real Estate Ltd to collate and verify all business rate refunds. Please be advised that business rates correspondence to include rate demands, statements of accounts etc can be provided on request to [email protected].
For information NHS England’s instruction to WSP Real Estate Ltd includes the co-ordination and retrieval of refunds owed to NHS England following the 2005, 2010, 2017 & 2023 Rating List alterations made under the provision for GP Surgeries set out by the Upper Tribunal decision on 12 January 2015 and in respect of subsequent valuation scheme amendments.
Local Authorities are in the process of reviewing all business rates to identify if over or under payments have been made.
The underlying business rates liability remains between the practice and its local authority, which will reflect any change through the practice’s rates account/demand.
The ICB finance team will send all evidence through the WSP Real Estate Services Ltd (WSP) once validated, apply the appropriate reimbursement or clawback, phased in line with the schedule on the invoice.
In the event of an overpayment
Where, the review results in identifying the practice paying higher rates fees, the practice account with the council will be adjusted to include any overpayments made and future invoices will be reconciled to reflect this.
In the event of an underpayment
Where an underpayment has occurred the identified shortfall will need to be settled as per the outcome letter received from NHS England.
Please note: Practices will be able to process requests for rates reimbursement via the normal rates reimbursement programme via the ICB under delegated authority and as outlined in the Statement of Financial requirements. Please send all supporting evidence through to the ICB (including your outcome letter) which will be subject to validation as with all standard rates reimbursement processes.
If you require any further information on the process, please do not hesitate to contact the LMC office or alternatively NHS England Primary Care Estates, Central Team, via [email protected] or your ICB if your query is relating to payment and reimbursements.