Who is responsible for paying business rates?

The person or company responsible for paying the business rates is whoever is named on the:

  • lease agreement
  • tenancy agreement
  • licence agreement

They are deemed responsible even if they are not trading from, or occupying, the property.

In the event that there is no agreement in place, if the property is empty it is normally the person entitled to possession who is responsible. If the property is occupied then it will be the person or business who is occupying who is responsible. We generally consider a property to be occupied if there are goods or equipment in place.

Register for business rates

For information on how to register for business rates please see our register for business rates page.

What to do if you believe you shouldn't be responsible for business rates

If we informed you that you're responsible to pay business rates but you disagree, please complete the following:

  • If you have changed address, provide your current and previous address details. Let us know the dates you moved in and out of the properties. Report a change of address.
  • If you have leased your property you will need to provide the lease agreement, tenancy agreement, or licence agreement. Please complete the evidence form.

Leased property disputes

If you have a current lease agreement, tenancy agreement or licence agreement and your landlord has not agreed to terminate your agreement, you will continue to be liable for the business rates until the agreement has ended. If the agreement has ended, send proof using the evidence form.