Generally, business rates are payable on most commercial properties like shops, offices and hotels. Self-catering accommodation such as holiday homes are also liable for business rates where they are available for use by short stay guests for 140 days or more during the year.
Business Rates are charged on a daily basis so it is important that you tell us as soon as you take over a business or cease to trade. You can use this link to email us your information.
Business Rates are not payable on the following properties:
Business Rates are paid by the occupier of the property. Usually, this is the owner-occupier or the leaseholder.
- public parks
- farmland and buildings
If your property is empty and un-used, there will not be any business rates to pay for the first three months. After that time, you will have to pay an empty property rate which is 100% of the normal bill. To qualify for a three month exemption, your property must have been occupied continuously for six weeks before you vacate it. The exemption period for industrial properties is 6 months followed by an empty property rate which is 100% of the normal bill.
From 1st April 2011 there is no charge for an empty property which has a rateable value of less than £2,600.
If you only use your property during the season, this is taken into account when the rateable value of the property is calculated. There is no extra reduction given during the winter months if you don't open for business.
If you are not sure whether your rateable value has been calculated correctly, please contact the Valuation Office Agency, Mitre House, Church Street, Lancaster LA1 1HG for more information. Tel 03000 501501. Their website can be found at www.voa.gov.uk
If you need a duplicate bill or further information, please email: email@example.com
Alternatively, please contact our Business Rates Team on 01253 478857.