Who has to pay business rates
You must pay business rates if you use a building or part of a building for non-domestic purposes. This could include:
- rental holiday homes and guest houses
The property does not have to be used for a business. You’ll probably have to pay business rates if you use a building, part of a building or land for non-domestic purposes.
Who does not have to pay
Some properties are exempt from business rates.
You may not have to pay business rates on:
- agricultural land and buildings, including fish farms – unless parts of the property are used for non-agricultural purposes
- buildings used for the training and welfare of disabled people
- buildings registered for public religious worship or church halls – unless parts of the buildings are not being used for religious worship
You can apply for temporary relief on your business rates if your property is empty or partly empty.
- is empty
- is partly empty
If you have another type of business or property, you can check if you’re eligible for a business rates reduction.
If your property is being built
You must pay business rates from the ‘completion date’ of your property.
We will send you a completion notice to tell you the date you must start paying business rates when:
- your property is complete
- we think it will be completed within three months
Appealing a completion notice
If you think the completion date is wrong, contact us. If we agree, we will send you a new notice.
If we cannot agree on a date, you can appeal to the .
You must make the appeal within four weeks of receiving the completion notice.
If you’ve received a bill and you think you’re exempt
You should contact us so we can check if you’ve been incorrectly sent a bill.