Who Pays Business Rates?
Business Rates are payable on most non-domestic
properties such as shops, offices, warehouses, industrial units,
advertising rights, land used for storage and other commercial
purposes. Also, any part of a property used partly for commercial
rather than domestic purposes, for example, a small office attached
to a house, may be rateable.
Rates are payable on most occupied and
some empty properties. Certain classes of property do not attract
Rates.
Occupied
Property
In the case of occupied property, the person or
company occupying it is liable for paying the rates.
Sometimes, a landlord may charge an occupier a
rent which is inclusive of rates. Even in these cases, the occupier
is still the person liable for payment and the bill is sent in
his/her name.
If you have a business agreement with a
third party to pay your rates, such as your landlord, you are still
responsible for payment. Should we be required to take recovery
action for non-payment of Rates, then the legal proceedings will be
against you and not the third party.
What do you mean by the term
'occupation'?
'Occupation' means occupation by stock, or the
date you start physically using a property. Your rate
liability will start on this date, not the date you open
for business.
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