Explanatory notes for non-domestic ratepayers

Non-domestic rates, or business rates, collected by councils are the way that those who occupy non-domestic property contribute towards the cost of local services.

Under the business rates retention arrangements introduced from 1 April 2013, councils keep a proportion of the business rates paid locally.

The money, together with revenue from council taxpayers, locally generated income and grants from central government, is used to pay for the services provided by councils in your area.

For more information about the business rates system, see GOV.UK: Business rates or business rates.