Business rates (also known as the National Non-domestic Rate) are a national tax to help fund the cost of local services. It is charged on non-domestic premises. These include most commercial properties such as shops, offices, pubs, warehouses and factories.
Who pays business rates?
If you use a building or part of a building for business, you will probably have to pay business rates. Sometimes landlords will include business rates within the rent. However, the bill will remain in the name of the occupier not the landlord.