‘Business rates’ is the commonly used term for non-domestic rates.
Non–domestic rates or Business Rates, collected by local authorities are the way that those who occupy or own commercial property (non-domestic) contribute towards the cost of local services. The type of commercial property subject to business rates ranges from, advertising hoardings and shops to industrial units and factories.
More information on Business Rates can be found in the booklet Council Tax Explained 2013-2014 [pdf].
- How to pay
- How is my bill calculated?
- Manage your account online
- Small business rate relief
- Exemptions and reliefs
- Business Rates Deferral Scheme
- Business rates and empty properties
- Change of address
Each commercial property is given a rateable value by the Valuation Office Agency, which your local authority will use to calculate how much you should pay.
The rates are pooled by Central Government (except the City of London where special arrangement apply) and redistributed to local authorities according to the number of people living within the area.
This money together with revenue from Council Tax, a revenue support grant provided by the Government and certain sums, contribute towards the costs of local services provided by the Council, Police, and Fire and Rescue services.