Paying business rates
Generally, the occupier of the property will pay the business rate charge.
If the property is empty and not an exempt property, then the owner or leaseholder will usually need to pay the business rates charge.
Agreements between landlords and their tenants are a matter between themselves and are not binding on a local authority in the event of any dispute between those parties.
Some properties are classed as composite properties (partly domestic and partly non-domestic), for example a shop with living accommodation above. In these cases, business rates will need to be paid for the non-domestic part and Council Tax will need to be paid for the domestic accommodation.
View more information on how to pay business rates.