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