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Business Rates

Business Rates Explained

National Non-Domestic Rates are a statutory tax levied by central government on those responsible for commercial property. National Non-Domestic Rates are also referred to as Business Rates. They are the equivalent of Council Tax for non-domestic properties.

How your Business Rates are worked out?

Your rateable value is set by the Valuation Office Agency and your local Council is responsible for collecting the business rates.

Business Rates Leaflets

For more information about Business Rates for your area, please see the Business Rates leaflets below:

How can I appeal against my Business Rate charges?

Business Rates are a national tax set by Central Government, therefore Councils’ cannot alter the amount of rates due. 

However, if you believe your Business Rate charges are too high or there has been a change in material circumstances, then you can appeal to the Valuation Office for reassessment.

Do I still need to pay if I am appealing my Business Rates?

The Government Regulations require you to pay the rates based on the current rateable value until the appeal has been concluded.

If you are successful in your appeal and the rateable value is reduced, then any overpayment of rates made will be refunded to you. Provided payments have been made on time, interest is awarded at a rate specified by the Government annually.

What happens if I don't pay?

Please see our what happens if I don't pay page for further information