Business Rates - A Guide

What are Business Rates charged on?

Business rates are charged on most non-domestic properties, land or installations, for example:

  • Shops
  • Offices
  • Pubs
  • Warehouses
  • Factories
  • Mobile phone masts
  • Holiday Lets (if they are available for rent for at least 140 days per year)
  • Car Parks

If you use a building or part of a building for business purposes, you will probably have to pay Business Rates.

Who is liable to pay Business Rates?

The person liable to pay the bill in almost all circumstances will be the occupier of the premises, but in the case of holiday lets or empty business premises it will be the owner or leaseholder.