ABSTRACT
This chapter describes how local taxation affects the occupiers and owners of non-domestic property. It identifies the roles and activities in rating and the method of valuation which applies to particular property. It is important that in the first instance the occupier of a business property is liable and charged business rates on a multiple of the assessed rateable value of the property. Charging authorities apply the national non-domestic rating multiplier to the rateable value of each non-domestic property in their area so fixing the rates by the occupier for the year. Councils may impose an additional levy on the business rates to pay for a specific improvement that has been requested by the ratepayers themselves, such as the provision of additional local security or a closed circuit television service. Dwellings are exempt from business rates, but are subject to local taxation under the statutory provisions for council tax.
