Business Rates are taxes applied to most non-domestic properties, such as shops, offices, warehouses, and factories. They contribute to funding council-operated public services. These rates are calculated based on the property's 'rateable value,' determined by the Valuation Office Agency (VOA), reflecting an estimate of the property's market rental value. Revaluations occur every three years, with the most recent one in April 2023. Similar to council tax, business rates are typically billed annually, payable in ten or twelve monthly instalments.

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Local Authorities offer various Business Rates reliefs, including small Business Rate relief, rural rate relief, charitable rate relief, and hardship relief. However, it's important to note that relief rules differ in Scotland and Wales compared to England.