Last edited 04 Oct 2018

Business rates

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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:

NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.

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