Almost all businesses have to pay rates to their local authority as a contribution to the cost of operating local services.
If you occupy a shop, office, warehouse, factory or any other kind of property that is not classed as a domestic dwelling, you will usually be liable for business rates. If you run a business from home you may also, in some cases, incur a business rate charge for the part of the property you use for work. This depends on how much of the space you use for the business and whether you have modified the property.
This factsheet explains how business rates are calculated, the businesses that are exempt from charges, relief available and the penalties for failing to pay. It also contains hints and tips and sources of further information.
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