Business rates (NNDR)

Business Rates or National Non-Domestic Rates (NNDR) is a national tax collected from all occupiers or owners of non-domestic properties that appear in the Rating List.

Commercial rental values are, in general, the basis for assessing the rateable value of business properties. The gross rate charge is calculated by multiplying the rateable value by the non-domestic rating multiplier.

The Government sets the multiplier, whilst rateable values are assessed by the Valuation Office Agency, an executive agency of HM Revenues and Customs. The local authority bills and collects the Business Rates and pays it to the Government.

Every 5 years a new rating list is compiled and all rateable values are re-assessed. The Government has implemented successive Transitional Relief Schemes following each of the 5-yearly revaluations to reduce the impact of changes in rateable values upon business ratepayers.

The Rating List is available online via the Valuation Office Agency website.

How business rates is calculated

Non-Domestic Rates, or business rates, collected by local authorities are the way that those who occupy non-domestic pro...

How to pay

Business Rates can be paid in a number of ways: Online If you have a debit card or a credit card* then you can pay you...


If you wish to appeal against the Rateable Value of your business you should contact the Valuation Office Agency. Ratep...

Exemptions and reliefs

Unoccupied Property Rating Business rates will not be payable in the first three months that a property is empty. This ...

Revenues Services

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