Frequently Asked Questions

Question:

What is the difference between council tax and business rates?

Answer:

Council tax is one of the main sources of income for local authorities and is levied on all domestic properties within the local authority's area. The level of tax payable is based on the banding of the property and the charges are set by the local authority.

Business rates are collected by local authorities on behalf of central government. The amount payable is based on the property's rateable value and the national multiplier as set by central government. The rates collected are paid into a central pool and then re-distributed to local authorities on the basis of population.

Properties that consist of both domestic and non-domestic accommodation, such as pubs with a staff residence upstairs, will pay both council tax on the domestic part of the property and business rates on the commercial part.

For further information visit the council tax or business rates sections.