Who Pays Business Rates
A person, partnership or company who occupy a commercial property is liable for business rates. Should the property be unoccupied then the owner/leaseholder is liable.
Business rates are payable on most non-domestic properties, such as shops, offices, restaurants, public houses, warehouses and factories. However, there are certain types of property and land that are not rateable, for instance sewers, farmland and buildings, churches, public parks, and moveable moorings.
Self-catering accommodation, such as a holiday home, is also liable to pay business rates, if you intend to make it available for commercial letting to short stay guests for 140 days or more in a year.
Businesses run from domestic dwellings may also be liable to pay business rates (in addition to council tax).
If you have any queries regarding business rate liability please
contact us.