Who has to pay business rates?
Most businesses in the district will have to pay business rates, unless they are exempt or apply for are eligible for business rate reliefs.
When determining liability for business rates (also known as national non domestic rates or NNDR) we must charge the person or company that is in 'rateable occupation' at the property.
We consider four factors when determining rateable occupation, which are:
- The individual or company must be in actual possession of the property and they must have the right to use the property.
- The individual or company must have the right to occupy the property exclusively. They must be the only party entitled to occupy the property for a specified purpose.
- The individual or company must gain, or have intended to gain a benefit from the occupation of the property. (A benefit may not necessarily be a profit, but for example in the case of charities, a benefit may well be providing a service to the community)
- The property itself must not be of a very short term nature.
If you have moved your business into the district or set up a new business, find out about how to set up a business rates account.