Business Rates

This section explains about business rates, who has to pay them and how they are calculated.

What are Business Rates?

Non-domestic rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services.

The rates are pooled by Central Government (except in the City of London where special arrangements apply) and redistributed to local authorities according to the number of people living in the area.

This money, together with revenue from Council Tax, a revenue support grant provided by the Government and certain other sums, is used to pay for Council, police and fire brigade services.