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Business rates
A local tax on most non-domestic properties, such as shops, offices, warehouses and holiday lets. It is based on the property's rateable value, and small businesses may get relief. Scotland and Northern Ireland have their own systems.
Official links
Show links for:
| Official source | Applies to |
|---|---|
| GOV.UK: business rates www.gov.uk/introduction-to-business-rates | England, Wales |
| Business Wales: business rates in Wales businesswales.gov.wales/topics-and-guidance/business-tax-rates-and-premises/business-rates-wales | Wales |
| mygov.scot: non-domestic rates www.mygov.scot/non-domestic-rates-guidance | Scotland |
| nidirect: properties you pay rates on www.nidirect.gov.uk/articles/properties-you-pay-rates | Northern Ireland |
Who handles it
Handled by your local council This procedure is done with the council where you live. Find your council »
Step by step
- Check if your property is used for non-domestic purposes. Running a business from a small part of your home usually does not count.
- In England and Wales, your council sends the bill in February or March for the following tax year.
- Check your property's rateable value with the Valuation Office and challenge it if you think it is wrong.
- Ask your council about business rates relief, such as small business relief. Sometimes it is automatic, but you may need to apply.
- In Scotland follow the mygov.scot guidance (your local assessor). In Northern Ireland, Land & Property Services handles rates.
What you need
- Your business rates bill from the council
- Your property address and its rateable value
- Rent and lease details, if the Valuation Office asks for them
Common mistakes
- Not reporting changes to your premises, which can lead to a backdated increase in your bill.
- Assuming relief is always automatic: check with your council.
- Forgetting you may pay business rates as well as Council Tax if you see customers at home or converted part of it for the business.