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If you have received a bill for 2017/2018 which is for a higher amount than you were expecting, this could be due to a transitional adjustment. You can find information and examples of how it is calculated on our transitional adjustment page.

Most properties that are not used for people to live in will be rated for business rates. Some commercial properties are exempt these include:

  • Agricultural land and buildings
  • Places of religious worship
  • Trinity House properties (e.g. lighthouses)
  • Sewers and accessories
  • Public parks
  • Property used for the disabled

Usually, the person or company who occupies the business premises has to pay the business rates bill. If a commercial property is unoccupied, the owner or tenant will have to pay the bill.

Working from home

You don’t normally have to pay business rates if you only use a small part of your home for your business. For more information please see working from home Opens in a new window.

Self catering and holiday accommodation

Holiday properties that are available to let on a commercial basis for more than 20 weeks of the year should be subject to payment of business rates rather than council tax.

For more information please see self catering and holiday let accommodation Opens in a new window.