The Business Rates Payer
There will be one Business Rates demand for each non-domestic property. The occupier of a non-domestic property normally pays the Business Rates and this is usually the owner-occupier or leaseholder. If a property is empty, the owner or leaseholder will have to pay a reduced rate.
Where there is more than one owner-occupier or leaseholder (or more than one owner-occupier or leaseholder of an empty property), they will be jointly responsible for the Business Rates.
If you change your address please write to, or telephone Revenue Services to inform us of:·
- The date of your move;
- Your new address;
- The name(s) of the new occupier(s) if known;
- If you are a leaseholder, please let us know what is happening to the lease
Please quote your Business Rates account number.
If you feel that you are not the person or company liable to pay, or that you should receive an exemption, please write to Revenue Services without delay. There is an appeal process to the Independent Valuation Tribunal in the case of disagreement.
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