People who occupy non-domestic properties such as shops, factories, offices and warehouses do not pay Council Tax on their property. They are charged Business Rates, otherwise known as National Non-Domestic Rates (NNDR).
Who pays business rates?
If the property is occupied, business rates (NNDR) are payable by the occupier. If the tenant of the property is paying an inclusive Rent & Rates payment to the landlord, the tenant needs to make sure the payment of the rates gets to the council - if the landlord does not pay the rates to the council then the tenant will be pursued for the payment using all recovery methods available to the council.
The council cannot legally enforce payment of rates against the landlord in these circumstances, regardless of any terms in your lease / rental agreement; you would be pursued by the council, you would then need to reclaim the rates from the landlord.
If the property is unoccupied an Empty Rate is payable and liability rests with the owner of the property. In this case, the owner is regarded as the person entitled to possession of the property, this includes the current leaseholder.
What do we spend your business rates on?
Business rates are how local businesses contribute to the cost of locals services. Your business rates are helping us to provide a wide range of services which help local businesses. These include:
- The public realm, including signage, benches, pavements, pathways, trees and green spaces
- The biweekly market
- Street events, festivals and other visitor events
- Car parking, including new ‘incentives’ regarding free spaces
- Regulatory services, including licensing, environmental health and planning
In this section you can find out about business rate reductions, known as ‘rate relief’, property ratings and how to pay your business rates
In this section
your business rate bill
Unoccupied property rating
Relief available for NNDR
Small business rate relief
Retail Rate Relief
Rate Relief for long term empty retail property
Paying business rates
National non-domestic rates (NNDR)
NNDR rating advisers