Business rates is a local tax that is paid by the occupiers of all non-domestic/business property, in the same way that council tax is a tax on domestic property.
Business rates are charged on most business properties such as shops, offices, pubs, warehouses, factories and holiday rentals or guest houses. However, the property doesn't have to be used for a business - if it is used for purposes which are not domestic it is likely to be rateable.
We send business rates bills out in February or March each year. This is for the following tax year.