What Are Business Rates?

Business rates and Council Tax are used to pay for services in Bournemouth

Who has to pay Business Rates?

If you occupy premises for non-domestic use, you’ll need to pay the business rate. We bill the occupier of the premises. Even if you rent the premises, you’ll be sent the bill, not the landlord.

You and your landlord may decide to include the business rate amount in the rent, but as the occupier it will be your responsibility if payments are not made and recovery action will be taken against you.

Unoccupied Properties

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. When the tenant’s lease ends, the landlord will be liable for the charge. 

Working from Home

If you work from home, it is possible that the part of your property used for work should be assessed for business rates, while the rest of your property remains assessed for council tax.

The Valuation Office Agency will decide if your property should be assessed for business rates. They will consider:

  • The extent and frequency of the business use within your home, i.e. how many rooms are involved and how much space is used for business working in comparison with the amount of living accommodation.
  • Any alterations made to the property for business use.
  • Whether or not any staff are employed at your property for the business.