Business rates are the commonly used name of non-domestic rates, a tax on the occupation of non-domestic property.

Billing and collection is the responsibility of the local authorities who are funded by the tax, but rather than receipts being retained directly, they are pooled centrally and then are redistributed.

The rateable value is multiplied by a centrally-set fraction to produce the annual bill; a number of reliefs are available, such as those for charities and small businesses.

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