Who has to pay business rates?

There is one business rates bill for each non-domestic property whether it is owned, rented or empty. It is generally payable by the occupier of the property. If the property is empty the rate is payable by the owner or leaseholder.

Rateable occupation is determined by the following

• There must be actual occupation
• The occupation must be exclusive to the occupier
• The occupation must be of some benefit to the occupier
• The occupation must not be for too transient a period

If you think you are not liable for business rates, or a mistake appears to have been made in calculating your bill, you should contact the business rates section.