Business Rates - Liability for Payment
The Occupier of the property will normally be responsible for paying Business Rates if:
- some benefit is gained from the use of the property - not necessarily a financial benefit
- the 'liable' occupier has a specific use for the property not shared by others in the same property
- the property is actually being used
- the property exists for a reasonable length of time, for example a porta-cabin which is removed each night would not be liable
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