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Business rates, or national non-domestic rates, is a local tax that is paid by the occupiers of all non-domestic / business property, in the same way that council tax is a tax on domestic property.

Business rates are the way that those who occupy or own non-domestic property contribute towards the cost of local services.

Business rates are charged on most business properties such as shops, offices, pubs, warehouses and factories.

However, the property doesn't have to be used for a business - if it is used for purposes which are not domestic it is likely to be rateable.

We will send you a business rates bill each year.

Under the business rates retention arrangements introduced from 1 April 2013, the council keep a proportion of the business rates paid locally. The money, together with revenue from council tax payers, revenue support grant provided by the government and certain other sums, is used to pay for the services provided by the council in your area.

For more information about the business rates system, see