Business rates are charged on most non-domestic properties, like:
- holiday rental homes or guest houses, eg a boarding house
You’ll probably have to pay business rates if you use a building or part of a building for non-domestic purposes.
What to pay and when
Your local council will send you a business rates bill in February or March each year. This is for the following tax year. You can also estimate your business rates bill.
You might be able to pay your business rates bill in 12 instalments. Contact your local council to find out more.
You may be able to get business rates relief. This is sometimes automatic, but you may need to apply through your local council.
The process depends on where you are. Find out about:
- business rates relief in England
- business rates relief in Scotland
- business rates relief in Wales
- business rates relief in Northern Ireland
Who doesn’t need to pay
- farm buildings and land (excluding buildings used as offices or for other business activities)
- fish farms
- places of public religious worship, eg registered buildings and church halls (except in Scotland – you apply for relief for these buildings instead of being exempt)
- buildings used for training or welfare of disabled people (except in Scotland – you apply for relief for these buildings instead of being exempt)