Non-Domestic Rates FAQs - Why Pay?
Why do I have to pay Non Domestic Rates?
Non-domestic rates (sometimes called 'Business Rates') are a charge levied by local authorities on properties not in domestic use. These will include, but are not limited to, factories, offices, shop and schools. The properties which are liable for the payment of non-domestic rates are listed in the Valuation Roll compiled and maintained by the Assessor.
Who has to pay Non Domestic Rates?
The occupier of a non-domestic property normally pays rates - usually this is the owner, occupier or tenant. A lease has normally been signed between the landlord and tenant confirming that the tenant is responsible for all local authority charges, however this is not always the case.