An Introduction to Business Rates

  • Price: £3.60
  • Published: March 2017
  • Type: Business Information Factsheet
  • Format: PDF

Most small firms have to pay business rates as a contribution to the cost of services provided by local authorities.

This factsheet outlines what business rates are and the types of premises on which they are payable. It explains how business rates are calculated and how the rateable value of business premises is determined in England, Wales, Scotland and Northern Ireland.

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