Business rates is a local tax that is paid by the occupiers of all non-domestic/business property, in the same way that council tax is a tax on domestic property.
Business rates are charged on most business properties such as shops, offices, pubs, warehouses, factories and holiday rentals or guest houses. However, the property doesn't have to be used for a business - if it is used for purposes which are not domestic it is likely to be rateable.
We send business rates bills out in February or March each year. This is for the following tax year.
Find out information on the ratable value of your business property and the 2017 business rates revaluation
Business rate relief and grants
Information on the various grants and relief available to business rates payers
Read about the effect of the Mazars ruling on business ratepayers
Pay your business rates
View the various ways you can pay your business rates bill
Explanatory notes for business rates
Explanatory notes for the business rates we issue and collect.