Who is liable to pay Business Rates

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
  • unoccupied property is the liability of "the person entitled to possession" for example, the freeholder if no lease or licence is in effect
Page last updated: 09 March 2020
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