Who has to pay Business Rates?
In most cases, the occupier of the property. This can be one person, a partnership, a limited company, a club or some other organisation.
If you lease a property from a landlord, but keep it empty, you are still liable for empty property rates. This is because the lease entitles you, rather than your landlord, to occupy the property.
If you pay your rent or rates to the owner (or leaseholder), please remember that you are still liable to pay the Council for the rates. If the owner does not pay the Council, we will collect the payment from you.