What are rates?
Rates are a property tax used to fund services at both local (your council) and regional (NI Assembly) levels.
Business rates are a rate for all non domestic properties, such as offices, factories and shops, with bills based on the rateable value of your property as at 1 April 2013. If you use a building or part of a building for business, you will probably have to pay business rates.
To find out who pays business rates, how business rates are calculated, what you should do if you occupy, leave or vacate a property and how you can pay your business rates, please use the links below: