Business rates
Business Rates (formerly national non-domestic rates) are collected by Liverpool City Council and are paid into a central government pool. They are then redistributed and are used to pay for the services given by the council in Liverpool.
Business Rates are charged on commercial properties and the rates payable are worked out by multiplying the rateable value by the multiplier set by the government.
The amount payable can vary due to relief or if an exemption applies. See Relief and reductions.
Where a property is occupied, the Business Rates are usually payable by the person, partnership or company occupying it.
Sometimes the landlord and the occupier come to an arrangement whereby the landlord gets a rental, which is inclusive of Business Rates.
You should be aware that such an agreement is not usually binding on the council as the occupier is usually responsible for payment of Business Rates.
If you are the occupier and pass the rates bill on to the landlord for payment, you remain liable for payment if the landlord does not make payment on your behalf.
The law considers that there are four elements of rateable occupation:
- Actual.
- Beneficial.
- Exclusive.
- Not too transient.
If an occupier moves out and empties a commercial property part way through the financial year, the business rates will be worked out so that there is a charge for the number of days the property was occupied.
Each time a new non-domestic property is built or an existing property is changed the Valuation Officer has to change the Local Rating List.
In the case of a new property, the Valuation Officer works out a new rateable value for the Rating List and tells both the owner/occupier of the property and the Council of that rateable value together with the effective date of the new entry (this is normally the date on which building work was finished). The Council then sends a bill to the ratepayer.
If a change to a rateable value is needed (e.g. an extension has been built on to a factory, an office has been divided into two or more parts or a shop has been demolished), the Valuation Officer changes the rating list and tells the owner/occupier and the council.
Contact us
Post
Liverpool City Council,
Revenues Service,
PO Box 2012,
Liverpool,
L69 2DX.
In person
You can visit us at one of our one stop shops. It is best to make an appointment on our Appointment Hotline on 0151 233 3016. Please note that the last appointment will be half an hour before closing.
Telephone
0151 225 3409.
Fax
0151 225 2145.
email
business.unit@liverpool.gov.uk