Who has to pay Business Rates ?

Business rates is a local tax that is paid by the occupiers of all non-domestic /business property, in the same way that council tax is a tax on domestic property. If the property is empty then the owner or leaseholder will have to pay the business rates.

Business rates are charged on most business properties such as shops, offices, pubs, warehouses and factories. However, the property doesn't have to be used for a business - if it is used for purposes which are not domestic it is likely to be rateable. We will send you a business rates bill each year.

Paying rates to the owner or leaseholder.

If you pay your rent or rates to the owner (or leaseholder), please remember that you are still liable to pay the Council for the rates. If the owner does not pay the Council, we will collect the payment from you.

Any private agreement between you and the owner or leaseholder is not binding in rating law. This means that you might need to go to the County Court to reclaim the rates from the owner.