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Your Borough Of Poole

Liability for Payment

The Occupier of the property will normally be responsible for paying Business Rates if:

  • some benefit is gained from the use of the property - not necessarily a financial benefit
  • the 'liable' occupier has a specific use for the property not shared by others in the same property
  • the property is actually being used
  • the property exists for a reasonable length of time, for example a porta-cabin which is removed each night would not be liable


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Stour Valley and Poole Partnership                         Po Box 722                       Poole BH15 2YE