Business rates
'Business rates' is the term commonly used for non-domestic rates which are charged on most non-domestic premises, including most commercial properties such as shops, offices, pubs, warehouses and factories.
If you use a building or part of a building for business, you will probably have to pay business rates. Please be aware that business rate inclusive rental agreements are not binding and the occupier is legally responsible for paying all business rates.
If a property is empty, the person entitled to posession e.g. the keyholder, leaseholder, owner, administrator or executor will have to pay the Empty Property Rate. Please see the Relief and reductions page for more information on the Empty Property Rate.
If you pay business rates, you may be eligible for rate relief. Please see or Relief and reductions page for more information.
Your premises will be given a rateable value by the Valuation Office Agency at www.voa.gov.uk. Please see our Rateable value page for more information.
How to pay
- Pay online.
- Pay by debit card via the automated payments line. Please have your business rates payment reference number ready.
- Set up a Direct Debit.
- Send a cheque or postal order to Liverpool City Council, Revenues Service, PO Box 1, L69 2DQ. Make them payable to Liverpool City Council and write your payment reference number and property address on the back. Enclose a stamped addressed envelope if you require a receipt.
- Pay at a bank. You can pay free at Barclays or at your own bank.
- Pay at our cash office at the city centre one stop shop.
Please allow at least seven days for your payment to reach us.
Sign up for e-billing
Sign up to receive your bills by email. E-billing is more convenient, fast and environmentally friendly - no more paper bills. If you have several properties you only need to sign up once.
Change in circumstances
It is important that you tell us about changes that might affect your business rates, such as:
- Change of contact address - where and when you moved.
- Change of business address - where and when you moved.
- If you ceased trading and when.
Any changes not reported may result in you paying more than you should. Please contact us or if you prefer to speak to an advisor in person, make an appointment to visit any One Stop Shop.
How your bill is calculated
The formula for calculating your bill is set by central government. We work out the bill by multiplying the rateable value of the property by the appropriate multiplier. There are two multipliers for 2012/13:
- The standard non-domestic rating multiplier which is 45.8p in the pound.
- The small business non-domestic rating multiplier which is 45.0p in the pound .
The final bill may be subject to the government's transitional relief scheme. This works by comparing the amount of Business Rates that were paid in the previous year with the rate that is due in the current year and limits the percentage increases or decreases. Details of any relief will be shown on your bill. For more information please contact us.
Can I appeal?
Further information about the new appeals arrangements can be provided from us or from the Valuation Office.
If you appeal you must still pay the rates shown on your rates bill until the result of your appeal is determined.