Business rates
Wednesday, December 19, 2018A brief guide to the system of non-domestic rating, better known as ‘business rates’.
- House of Commons Library
A brief guide to the system of non-domestic rating, better known as business rates.
- This note provides a brief guide to the system of non-domestic rating, better known as business rates.
- Business rates are a property tax paid by occupants of non-domestic properties.
- Additional detail on the revaluation of business rates coming into effect on 1 April 2017 can be found in the Library briefing Business rates: the 2017 revaluation.Details of the Business Rate Retention Scheme, and proposals for its reform, can be found in the Library briefing paper Reviewing and reforming local government finance.