1. Overview
Business rates are charged on most non-domestic properties (including commercial), eg:
- shops
- offices
- pubs
- warehouses
- factories
You’ll probably have to pay business rates if you use a building or part of a building for non-domestic purposes.
Business rates are handled differently in Scotland andNorthern Ireland.
What to pay and when
Your local council will send you a business rates bill in February or March each year. This is for the following tax year. You can alsoestimate your business rates bill.
You might be able to pay your business rates bill in 12 instalments. Contact your local council to find out more.
Relief schemes
You may be able to get business rates relief. This is sometimes automatic, but you’ll need to apply through your local council in some cases.
The process depends on where you are. Find out about:
- business rates relief in England
- business rates relief in Scotland
- business rates relief in Wales
- business rates relief in Northern Ireland
Who doesn’t need to pay
Exemptions include:
- farm buildings and land (excluding buildings used as offices or for other business activities)
- fish farms
- places of public religious worship (except in Scotland – you apply for relief for these buildings instead of being exempt)
- buildings used for training or welfare of disabled people (except in Scotland – you apply for relief for these buildings instead of being exempt)