Business Rates General Information

Business rates is a local tax that is paid by the occupiers of all non-domestic /business property, in the same way that council tax is a tax on domestic property. Business rates are charged on most business properties such as shops, offices, pubs, warehouses and factories. However, the property doesn't have to be used for a business - if it is used for purposes which are not domestic it is likely to be rateable. We will send you a business rates bill each year.

Please read our Icon for pdf Explanatory Notes 2020-21 [91.35KB] for an overview of NNDR.

Further information can also be found at

Do I have to pay business rates?

Business rates are charged on most non-domestic properties (including commercial), eg:

  • shops
  • offices
  • pubs
  • warehouses
  • factories

You'll probably have to pay business rates if you use a building or part of a building for non-domestic purposes.

If you work from home or use part of your home as a business you should check with us because you may pay council tax only or council tax and business rates depending on the size and nature of the business.

What to pay and when

We will send you a business rates bill in February or March each year. This is for the following tax year.

You might be able to pay your business rates bill in 12 instalments, please view Paying Your Business Rates

Relief schemes

You may be able to get business rate relief. This is sometimes automatic, but you'll need to apply in some cases.

Who doesn't need to pay?

Exemptions include:

  • farm buildings and land (excluding buildings used as offices or for other business activities)
  • fish farms
  • places of public religious worship
  • buildings used for training or welfare of disabled people

What other help is there?

There is a range of other help on our

For free debt advice visit Business Debtline