Business Rates, or National Non-Domestic Rates, are the means by which businesses and others who occupy non-domestic property make a contribution towards the cost of local services, for example, the police and fire services. Other services such as education and housing are of indirect benefit to business ratepayers.
Business Rates are usually payable by the occupier of a non-domestic property. This will normally be the owner-occupier or the leaseholder. If a property is empty, the owner or leaseholder pays.
Gloucester City Council's role is to send the bills and collect Business Rates, administer rate relief and pay the net revenue we collect to central government. The government then re-allocates the revenue back to each council on the basis of per head of population.
Your Guide to Business in Gloucester City 2012
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Last Modified: Monday 12 March 2012