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Last edited 16 Jul 2019
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.
- Industrial buildings allowance (IBA)
- Local property tax.
- Rate relief schemes.
- Staircase tax.
- Stamp duty.
- Tax relief.
- VAT reverse charge.
 External references
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