Who Pays?

WHO PAYS BUSINESS RATES?

The occupier of non-domestic property usually pays business rates. This will be either the owner-occupier the leaseholder or tenant of the property.

WHAT PROPERTY IS LIABLE TO PAY BUSINESS RATES?

In general business rates are payable on most commercial property, such as shops, offices, warehouses and factories. Self-catering accommodations, like holiday homes, must also pay business rates if they are available for 140 days a year or more in a year. Timeshare units are also liable to business rates.

If you offer bed and breakfast accommodation in your own home to six people or less, you are exempt from business rates, provided that the bed and breakfast use is subsidiary to the residential use.

The valuation office may send out survey forms and may visit bed and breakfast properties to check the information they are given.

More information from: www.voa.gov.uk/publications/public_fact_sheets/b&b_rating_guide_voa11-11-01.pdf

ARE ALL BUSINESSES RATEABLE?

Some businesses are not rateable:

farm land and buildings
churches
sewers
public parks
certain property used for the disabled
property in an enterprise zone
moveable moorings