Non-Domestic Rates general explanatory notes

Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic property contribute towards the cost of local services.

Under the business rates retention arrangements introduced from 1st April 2013, 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 authorities will benefit from growth in business rates revenues.

The money, together with revenue from council tax payers, revenue support grant provided by the Government and certain other sums, is used to pay for the services provided by local authorities in your area.

Select each list item below to show or hide its explanatory notes.

  1. Rateable Value
  2. National Non-Domestic Rating Multiplier
  3. Business Rates Instalments
  4. Revaluation 2017 and Transitional Arrangements
  5. Unoccupied Property Rating
  6. Partly Occupied Property Relief
  7. Small Business Rate Relief
  8. Charity and Community Amateur Sports Club Relief
  9. Relief for Local Newspapers
  10. Local Discounts
  11. State Aid
  12. Hardship Relief
  13. Rating advisers
  14. Information Supplied with Demand Notices

Find out more

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