What business rates are

Business rates (or non-domestic rates) are a tax on business properties, such as shops, offices, factories, pubs and warehouses.

Anyone using a building or part of a building for non-domestic purposes has to pay business rates to their local council.

A proportion of the business rates we collect, together with revenue from council tax payers, government grants, and other monies, is used to pay for the services we provide.

Who does what

The government's Valuation Office Agency sets the rateable values for all non-domestic properties in the country.

The government sets the rate in the pound (also called the multiplier) for the whole of England, which is effective from 1 April each year. This is used to calculate the rates payable for the year, before the deduction of any reliefs. 

We bill and collect business rates on behalf of central government.

How we calculate business rates

To calculate your business rates, we multiply the rateable value of your property by the annual multiplier set by government. 

For further information, see our business rates explanatory notes or visit gov.uk website.

Business rates online

Our new online forms make it easier for you to tell us when you move in or out of a property, apply for reductions and reliefs, check your account, and pay your bill online.