New Business Rates Customers

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.