Who pays business rates

Occupiers of business premises in North Somerset are liable to pay business rates.

The person or company billed is usually the occupier, but may also be the owner or leaseholder if the property is empty.

The landlord is not always responsible for paying the business rates. The occupier is legally liable until the lease end date, even when a property is empty.

All occupied and some unoccupied business premises are liable. Relief is available depending on circumstances.

If you use part of your house for business purposes you may be liable for business rates on a proportion of your home. Council Tax will remain payable on the rest of the property, but check to make sure your property’s valuation band hasn’t changed.

For information about our annual budget and how we spend it, visit our Council Tax page and view our guide.