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Who pays business rates

You have to pay business rates if you are the occupier of business premises in North Somerset.

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

If a property is empty you may still have to pay a reduced rate, although relief is available under certain circumstances.

If you use part of your house for business purposes then you may be liable for business rates on a proportion of your home.

If the property you are going to occupy is still under construction or a newly built then it may not have been assessed for business rates.

In these cases you should contact the Government's Valuation Office Agency (VOA) and request an estimated rateable value for your property.

For this you will need to supply your property's address, description, internal measurements and any information concerning the rent you have agreed to pay.

Alternatively, you may wish to consult an independent adviser.

Rateable values are a key factor in calculating your business rates and we are responsible for calculating how much you have to pay.

We do this by applying a rating multiplier, or a rate in the pound, to your rateable value and deducting any relief to produce your final bill.

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