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Who should pay business rates?

What is business rates?

Business rates (also known as National Non-Domestic Rates) is a tax charged on most non-domestic properties (properties that are not just private homes). Due to changes made in April 2013, a proportion of the business rates you pay is a direct contribution to the provision of local services. 

The Valuation Office Agency is responsible for calculating the rateable value of your property. The Council use the rateable value to calculate your business rates bill and is responsible for collection of business rates.

Visit the GOV.UK website for an introduction to business rates

Who should pay business rates?

This includes business properties such as shops, offices, pubs, warehouses, factories and in certain circumstances stables.

Business rates applies to self-catering and holiday lets, if your property satisfies both of the following:

  • it is available to let for at least 140 days
  • it was actually let for at least 70 nights in the last 12 months.

If a property is occupied, the person or company occupying it is responsible for paying business rates. We will send you a business rates bill outlining your monthly instalments.

If your landlord includes your business rates charge in your rental payments, the occupier is still liable for the charge and will be named on the bill. In these circumstances, the occupier would usually pass the bill to the landlord who would make a payment on the occupier's behalf.

Certain properties which are exempt from business rates.

Exempt businesses include:

  • agricultural land and buildings, including fish farms
  • buildings used for training or welfare of disabled people
  • buildings registered for public religious worship or church halls.

There are strict legal requirements for these exemptions. If you think your business should be exempt from business rates you can report this to the Valuation Office Agency.

Last updated: 28/05/2024 13:24

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