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Business Rates (Non-Domestic Rates) are the way in which businesses and other occupiers of non-domestic property contribute towards the costs of local authority services.
The gross amount payable is set by the government but collected locally by Councils. The Council makes payment of the rates collected into a National Non-Domestic Rating Pool and in return receives a grant from the government per head of population.
There are four key organisations involved in local government finance and each has a separate responsibility, these are:
 Department of Communities and Local Government
responsible for setting the overall government policy on local taxation
Valuation Office Agency
assesses rateable values that are the basis for working out rates bills.
Valuation Tribunal Service
an independent, judicial body that has the power to deal with appeals relating to non-domestic rating.
Local Authorities
who are responsible for working out your rates bill, giving any relief that my be due and for collecting money.
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