Business rates or national non-domestic rates are collected by local authorities from those who occupy non domestic properties to help contribute towards the cost of local services.
The rates are pooled by central government and then redistributed to local authorities as part of the annual formula grant settlement.
This money, together with revenue collected from council tax payers, the revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by your local authority and other local authorities in your area.
Business/non-domestic premises generally include most commercial properties, including shops, offices, pubs, warehouses and factories.
If part of a building is used for business and part is domestic – for example a shop with a flat above or an office in a domestic property - the part used for business will be rated non-domestic. So, if you live and work in the same premises, you generally pay business rates on the part of the property used for business and then council tax on the part that you live in.
Flood response for Businesses - If you have been affected by the recent flooding, you may qualify for a discount on your Business rates account. Please see Business rates reductions for more information.