Non-domestic rates, also known as business rates, are a tax collected by local authorities to contribute towards the cost of local services. If you occupy a non-domestic property it's likely that you'll have to pay business rates.

Local authorities keep a proportion of the business rates paid locally. This provides a direct financial incentive for authorities to work with local businesses to create a favourable local environment for growth, since we will benefit from growth in business rates revenues. The money, together with revenue from council tax payers, revenue support grants provided by central government and other income, is used to pay for the services provided by us and other local authorities in your area.

Business rates explanatory notes and information on spending plans are available to download.

Further information about the business rates system, including transitional and other reliefs, can be found at GOV.UK.