Business Rates - What Are They And Who Has To Pay?
Non-Domestic Rates, or business rates, must be paid by the occupiers of business premises to help pay for services provided by the local authorities.
What are Business Rates?
Non-Domestic Rates or business rates are collected by the local authority from those who occupy non-domestic property. Non-Domestic Rates or business rates contribute towards the cost of local services. Under the business rates retention arrangements introduced from 1st April 2013, authorities keep a proportion of the business rates which have been paid locally.
The proportion of the business rates kept by the Local Authority, together with revenue from council tax payers, the revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by your local authority and other local authorities in your area.
Further information about the business rates system, including transitional and other reliefs, see GOV.UK - Business premises and business rates.
We issue bills and collect the rates but we do not set the rateable value or control the amount of business rates you have to pay. The rateable value is set by the Valuation Office Agency.
Who has to pay?
In most cases, the occupier of the property is responsible for paying business rates. If the property is empty, the owner or leaseholder is responsible for paying the business rates.
The following downloadable booklet includes details about how your business rates are calculated and details of available reductions.