Part 1: Overview

Business rates are charged on most non-domestic properties (including commercial) such as shops, offices, pubs, warehouses and factories.

If you use a building or part of a building for non-domestic purposes, you will probably have to pay business rates. This is a tax that helps pay for local services.

What to pay and when

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

Estimate your business rates bill using this simple calculator.

Relief schemes

You may be able to get business rates relief - this is sometimes automatic but you will need to apply for business rate relief 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 worship and church halls
  • buildings used for training or welfare of disabled people