What are Business Rates?

Business Rates, or National Non-Domestic Rates (NNDR) is a tax on business properties such as:

• shops
• offices
• pubs
• warehouses
• factories
• other properties not used as a home, for example village halls or scout huts.

Business Rates are set by the Government to pay towards services provided by local councils.

Who has to pay Business Rates?

The occupier of the premises normally pays the Business Rates.

If the property is empty, the owner or leaseholder may have to pay Business Rates on the property after any appropriate exempt period has expired.