Business Rates

The national non-domestic rating system was introduced in 1990. Through non-domestic rates (sometimes known as Business Rates) the users of non-domestic property contribute towards the cost of the services that local authorities provide.

Financing Local Government

The non-domestic rate income is paid into a national pool and then redistributed between authorities in proportion to their adult population. This income, combined with Council Tax income from domestic properties, Government grants, and miscellaneous income such as car parking fees, funds Council spending.

Who Pays the Rates?

Rates are usually payable by the occupier of non-domestic property. This will normally be either the owner-occupier or the leaseholder of the property. If a property is empty, however, empty rates are payable by the person entitled to use it.

Your Rates Bill

The rate bill for a non-domestic property is calculated with reference to the rateable value of the property as assessed by the Valuation Officer. Rate bills can be reduced by applying rate relief - a variety of reductions are available, including relief for empty properties, or for charities. The amount due can usually be paid by monthly instalments in a number of easy ways. Business Rates are re-assessed every five years, the last revaluation being in 2005. See VOA website for more details.

My Business Rates - a National Source of Information on Business Rates