What are Business Rates?

National Non-Domestic Rates, also known as Business Rates, is a tax on business premises that helps to pay for local services.

Although Business Rates is a national tax, it is collected locally. 50% goes back to Central Government, and the remainder is shared between the District Council, County Council and Fire Service. The tax is charged on premises or land (known as hereditaments) that are used for business purposes. 

The Rateable Value of a property is multiplied by a government-set fraction to produce the annual bill. 

A number of reliefs are available to reduce the bill, including for charities and small businesses. More details are available on our Reduce your Bill pages.