Business rates - liability
Information on Non-domestic Rates liability
The Council have to charge in accordance with the Non-Domestic Rates regulations and case law developed over 150 years. This stipulates who is to be held liable for rates and is based on 4 principles of occupation:
A tenant or landlord/owner may be liable even though their tenancy agreement stipulates the other party is responsible for the Rates. The Council can not get involved in civil disputes over tenancy or other agreements.
If you wish to advise us of a change in the occupation details of your property download and complete the appropriate form from the list below.