Liability for Business Rates

Who pays business rates?

The person or company who actually occupy a non-domestic property usually pays the rates. Often this will also be the owner or leaseholder of the property.

What properties count as non-domestic?

Any property that is not intended for use as somebody's residence will be liable for Non-Domestic Rates. Shops, offices, factories and warehouses are obvious examples. Holiday homes that are available for commercial letting for 140 days a year or more will be charged non-domestic rates. If you offer bed and breakfast to six people or fewer within your own home, you will not pay business rates.

Are any properties exempt from rates?

Some non-domestic properties are exempt from rates. The most common types are farm land and buildings, churches, sewers and public parks.

Go to our Online Services to view your Business Rates details, sign up for a Direct Debit or search for a Business Rates Rateable Value.