A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Business rates

Who has to pay business rates

If the property is occupied, the person or company occupying it are liable to pay the rates - even if a lease or licence agreement states otherwise, or there's no formal agreement to occupy the premises. 

If the property is empty, the person entitled to possession will be charged empty rates. Some empty properties might not have to pay rates for up to:

  • three months on non-industrial properties
  • six months on industrial properties

Certain properties are exempt from business rates - you may not have to pay business rates on:

  • agricultural land and buildings, including fish farms
  • buildings used for training or welfare of disabled people
  • buildings registered for public religious worship or church halls

However, there are strict legal requirements for these exemptions.

Explanatory notes

Download our Business Rates Explanatory Notes to find useful information about:

  • your bill
  • how rates are calculated
  • how to appeal against your rateable value
  • rate reliefs
  • empty property rates
  • where to go for rating advice

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