Who Pays Business Rates
Business Rates are payable on most non-domestic properties such as shops, offices, warehouses, industrial units, advertising rights, land used for storage and other commercial purposes. Also, any part of a property used partly for commercial rather than domestic purposes, for example, a small office attached to a house, may be rateable.
Rates are payable on most occupied and some empty properties. Certain classes of property do not attract Rates.
Occupied Property
In the case of occupied property, the person or company occupying it is liable for paying the rates.
Sometimes, a landlord may charge an occupier a rent which is inclusive of rates. Even in these cases, the occupier is still the person liable for payment and the bill is sent in his/her name.
If you have a business agreement with a third party to pay your rates, such as your landlord, you are still responsible for payment. Should we be required to take recovery action for non-payment of Rates, then the legal proceedings will be against you and not the third party.
What do you mean by the term 'occupation'?
'Occupation' means occupation by stock, or the date you start physically using a property. Your rate liability will start on this date, not the date you open for business.
A person or company occupying a non-domestic property should pay full rates unless they qualify for any relief’s which are explained under Am I entitled to any relief section
Unoccupied Property
Empty Rates
We will always charge you for full and occupied Rates unless you contact us at Business Rates to inform us that your property is empty.
Unless an exemption applies, the law states that the person entitled to possession of a Rating Assessment is liable to pay Unoccupied Business Rates on a property. This means that if a person is either the owner or holds a lease or tenancy, they will be responsible to pay empty Rates until this agreement is at an end.
You can see a full list of the exemptions under the Am I entitled to any Exemptions section.
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