Business Rates

Who has to pay Business Rates?

The occupier of a non-domestic property normally pays business rates. Usually this is the owner-occupier or leaseholder. This can be one person, a partnership, a limited company, a club or some other organisation.

In some cases your landlord may agree to pay the rates instead of you. However, you remain legally liable to pay, and should your landlord not pay, you must do so. If this happens, you may be able to take action against your landlord to get your money back.

If you lease a property from a landlord, but keep it empty, you are still liable for empty property rates. This is because the lease entitles you, rather than your landlord, to occupy the property.

Will I be charged for Business Rates if I work from home?

If you work from home, we may charge Business Rates for the part of the property used for work, and you will have to pay council tax for the rest of the property (although your property's valuation band may change).

It will depend on the circumstances of each case, for example, you may be liable to pay Business Rates if you have a room, area, workshop or garage used specifically for the business, which is no longer used as part of the family home.

However, if you are only using a dining room in your home as an office, you may not be charged Business Rates.

If you are still unsure please contact the Valuation Office.