- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 04 Oct 2018
To help develop this article, click 'Edit this article' above
Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put in a central pool and then redistributed back to local authorities to help to pay for local services.
Business rates depend on:
- The rateable value of a property, which is set by the Valuation Office Agency (VOA).
- The multiplier set by central government.
- Rate relief schemes applied by the local authority.
 Related articles on Designing Buildings Wiki
- Business rates and 'reasonable repair'.
- Capital gains tax.
- Check, challenge, appeal.
- Local property tax.
- Rate relief schemes.
- Staircase tax.
- Stamp duty.
- Tax relief.
- VAT reverse charge.
 External references
Featured articles and news
Case study in the use of soft landings at the University of the West of England.
Richard Rogers wins is the AIA’s highest annual honour.
A quick introduction to a healthier and more sustainable form of construction.
The structural feasibility of modular high-rise buildings.
BRE conference on ways of providing and maintaining quality indoor environments.
CDBB publish foundational definitions and values to guide the development of the National Digital Twin.
Despite the reduction in staffing, most users remain satisfied with the service.
We run through the top 37 styles in history - but how many would you recognise?
Improving approaches to risk in the built environment sector.
Megatrends: Smart Building Technology.