Business rates
Introduction
Businesses and other organisations that occupy non-domestic premises pay non-domestic rates, often called business rates. The payments help fund local services provided by local authorities, such as the police and the fire and rescue service.
If you use a building or part of a building for business, you will probably have to pay business rates.
Business premises are given a rateable value. The amount of business rates payable is calculated using the rateable value and the multiplier, which is set by the government. Different multipliers are used for England, Wales, Scotland and Northern Ireland.
This guide explains who pays business rates, how business rates are calculated, how to pay them, and what to do if you have reason to believe your rateable value is incorrect.
Subjects covered in this guide
- Introduction
- Business premises
- Using your home for business purposes
- How business rates are calculated
- Paying business rates
- Business rates reliefs
- Transitional arrangements
- Checking your rateable value
- Employing a rating agent
- The appeal process
