Who has to pay Business Rates?

Find out more about who has to pay Business Rates

Occupied properties

The person or company occupying the property is liable for business rates.

Unoccupied properties

In most cases empty rates will be charged to the owner or leaseholder of an empty property. This means if a tenant moves out of a property but still holds the lease, the tenant has to pay any unoccupied rate charge until the lease expires.

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