This page includes information on how to set up your business rates account, and who has to pay business rates.

How do I set up a New Business Rate Account?

To set up a new business rates account, please use this form.

Who has to pay Business Rates?

Where a property is occupied, the individual or the company occupying the premises is liable for payment of the Business Rates. The occupier may be the owner or tenant of the property, or may be occupying without any formal legal agreement.

The liable person or company must actually be trading from the premises. If you are requesting a Business Rates account to be set up in a person or company's name that does not legally own or lease the property, you must provide us with evidence of trading by supplying accounts, invoices and proof of funds.

Where a property is vacant, the person or company that is entitled to be the occupier is liable for payment of the Business Rates. The person entitled to be the occupier would usually be the freehold owner or current leaseholder.

Please see Reducing Your Business Rates for information about ways to reduce your Business Rates. Please check this information when you set up your account to see if any of the reliefs or exemptions could apply. It is important that any relief or exemption is applied to the account at the earliest possible opportunity so please take the time to look into this section.

What happens if payment is not received for the Business Rates?

If payment is not received for Business Rates that are due and owing, the Council can take action against you to recover such sums. Such action could include:

  • Summons and Liability Order - a request to the magistrate's court to issue a Liability Order against you can be made.
  • Enforcement Agent - once a Liability Order has been obtained, an enforcement agent may be instructed to attend your property to recover the outstanding amounts.
  • Bankruptcy/Liquidation - A statutory demand may be served upon you to commence bankruptcy/liquidation proceedings.
  • Committal to prison - The Council can apply for a warrant committing you to prison for a period up to 3 months.

If you are having difficulty meeting your payments, it is important that you contact us as soon as possible so that we can help.

Making changes to a Business Rate account

You must inform us about any changes to the circumstances or information relating to your Business Rates account as soon as possible.

We will not accept back dated changes to your account unless you can provide us with evidence of that change from the date that you wish it to be applied.

If you wish to change the name on the Business Rates account you will need to contact us using this form.