Non Domestic (Business) Rates Information

Non Domestic Rates (or Business Rates) in Portsmouth are charged on commercial properties and collected by Portsmouth City Council. Rates are normally payable by the occupiers of business premises. These will usually be either the owner if he / she is the occupier of the property or the leaseholder. If the property is empty, usually the owner or leaseholders will still pay rates.

Each Non-Domestic property has a rateable value (RV) and is re-valued every five years. The rateable value broadly represents the annual rent the property could have been let for on the open market on a particular date, on full repairing and insuring terms.

Rateable values are a key factor in the calculation of Non Domestic Rates but they are not the rates bill. Portsmouth City Council are responsible for calculating actual rates bills and for collecting rates and will use the rateable value in working out how much you have to pay. The rates payable are calculated by multiplying the rateable value by the multiplier set by the government annually, less any reliefs that are available.

Contact details of the Local Taxation Office
Non Domestic Rates - when you may pay less
Small Business Rates Relief
Paying your Non Domestic Rates bill
What happens if I don't pay my Non Domestic Rates?
Calculating Non Domestic Rates
Transitional Relief & Revaluation 2005
Non Domestic Rates forms & leaflets