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What are business rates?

Business Rates or Non-Domestic Rates, as they are sometimes known, are a tax payable for all occupied and some unoccupied business premises.

Collected by local authorities, they are the way that those who occupy non-domestic property contribute towards the cost of local services. Under the business rates retention arrangements introduced from 1st April 2013, authorities keep a proportion of the business rates paid locally. This provides a direct financial incentive for authorities to work with local businesses to create a favourable local environment for growth, since authorities will benefit from growth in business rates revenues.

The money, together with revenue from council tax payers, the revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by local authorities in your area. Further information about the business rates system, including transitional and other reliefs, can be viewed at

Details of the total cost of services including Police and Fire Authorities can be found at business rates information.