Business Rates

Who is liable for business rates?

Who pays Business Rates?
The person or company who actually occupies a non-domestic property usually pays the rates. Often this will also be the owner or leaseholder of the property.

What properties count as non-domestic?
Any property that is not intended for use as somebody’s residence will be liable for Non-Domestic Rates.  Shops, offices, factories and warehouses are obvious examples.  Holiday homes that are available for commercial letting for 140 days a year or more will be charged non-domestic rates.  If you offer bed and breakfast to six people or less within your own home, you will not pay business rates.

Some non-domestic properties are exempt from rates.  The most common types are farmland and buildings, churches, sewers and public parks.

InvestSefton works closely with Sefton Council’s Business Rates team, if you would like to explore this topic further, please click here for more information.