If the property is empty, the owner or leaseholder must still pay the rates (after an initial rate free period). Although, the amount of rates chargeable may vary according to circumstances.
Properties which are subject to payment of Business Rates include:
- restaurants and public houses;
- hotels;
- shops;
- offices;
- warehouses, factories and workshops;
- self catering holiday accommodation;
- schools and hospitals;
- wind turbines and solar farms;
- stables.
A property used for both domestic and business purposes is classed as a 'composite' property. It is subject to both Business Rates and Council Tax. Examples are public houses and hotels with self-contained living accommodation.
An occupier may have a rent agreement with their landlord that states what they pay is inclusive of rates. However, under rating legislation, we must bill the occupier. It is the occupier's responsibility to make sure that payment is made and any entitlement to relief is claimed.
If you move into or become responsible to pay Business Rates on a property, let us know. This will allow us to bill you promptly and make sure you claim any relief you are entitled to. For details on how to register: