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A guide to business rates in England
Businesses and other occupiers of non-domestic properties pay non-domestic rates (also known as business rates) to contribute towards the cost of local authority services.
Business rates paid by ratepayers are collected in a central account held by Communities and Local Government and then redistributed back to local authorities as part of the local government finance settlement.
This guide explains how the non-domestic rating system works and provides information on:
- how bills are worked out
- which properties are exempt (do not have to pay business rates) or entitled to claim relief
- how transitional relief is worked out
- how to appeal against your rateable value
There are four main organisations involved in local government finance and each one has a separate responsibility in relation to business rates.
- Communities and Local Government - responsible for setting the overall government policy on local taxation in England.
- Valuation Office Agency (VOA), an executive agency of Her Majesty’s Revenue and Customs - assesses rateable values which are used for working out business rates bills.
- Valuation Tribunal Service (VTS) - an independent body which has the power to deal with appeals relating to business rates (and council tax).
- Local (billing) authorities - who are responsible for working out your business rates bill, giving any reliefs that may be due and collecting the money.
Published 2 July 2007
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