Business rates

Introduction to business rates

Non-domestic rates (often called business rates) are the way in which businesses and other occupiers of non-domestic property contribute towards the costs of local authority services.

There are four key organisations involved in local government finance and each has a separate responsibility, these are:

• Department for Communities and Local Government 
  responsible for setting the overall government policy on local taxation for more information visit their website 
• Valuation Office Agency
  assesses rateable values that are the basis for working out rates bills for more information, to view your rateable value online visit the Valuation Office Agency website.
• Valuation Tribunal Service
  an independent, judicial body that has the power to deal with appeals relating to non-domestic rating (and council tax). For more information on appeals visit their website.
• Local (billing) Authorities
  who are responsible for working out your rates bill, giving any reliefs that may be due and for collecting the money.

For more information on how local government is financed visit the Department for Communities and Local Government website.

Check your account online

You can now check your business rates account online.

Related links

• Frequently Asked Questions 
• Small business rate relief
• What relief is available to charities or non profit making organisations
• Rate relief for village shops or businesses
• Guidelines for rate relief on part occupied premises (32kb, PDF)

The viewer that is needed to display the pdf document(s) is free and may be downloaded from the Adobe Website.