Check if you need to pay business rates

Business rates (also known as Non-Domestic Rates) is a local tax that is paid by the owners or occupiers of non-domestic or business properties. 

This is the way businesses contribute towards the cost of local services.

Who needs to pay

Business rates are payable by the occupier of a non-domestic property. This is normally the owner or occupier or the leaseholder of the property.

Rates are also payable for an unoccupied property. Empty property relief is available for a limited time.

Most non-domestic properties have to pay business rates. These include: 

• shops
• offices
• pubs
• warehouses
• factories
• holiday rental homes
• guest houses

Some businesses may qualify for business rates relief.

Who does not need to pay

Certain properties are exempt from business rates payments.

Check exempt properties – GOV.UK