What are business rates?

What business rates are, who needs to pay them and empty properties.

Business rate is a tax on business properties that helps to pay for the our services. It is also known as National Non-Domestic Rate (NNDR).

Who needs to pay business rates

Business rates are payable by the occupier of a non-domestic property. This is normally the owner/occupier or the leaseholder of the property.

See how business rates are calculated.

Empty properties

A tenant or leaseholder remains liable to pay business rates if the property is empty.

See our empty business premises page for more information.

Contact the business rates team

Our phone line is open Monday, Tuesday and Thursday, 9am to 5pm.

The above address is for written correspondence only.

We are unable to see customers in person. Our Customer Services Centres can accept copies of documents but will not be able to answer any questions about your Business Rates.