Business rates are usually payable by the occupier of the business property.
This will normally be either the owner/occupier, leaseholder or tenant of the property, however, anyone using a premises for business purposes may be held liable for payment of Business Rates.
For example, the owners of "holiday homes" which are available for commercial letting to short stay guests for 140 days or more per year will be liable to pay Business rates.
If a property is empty, the owner or leaseholder will normally have to pay a reduced rate. (See "Do I Have To Pay For An Empty Property?")
Certain properties are not rateable, including:
- Farm land and agricultural buildings
- Certain properties used by the disabled
- Property situated within an Enterprise Zone
- Public parks
- Moveable moorings