We have shops and businesses all around us; they are usually situated down the local high street or in a few of the side streets. We never eally think about how they are run or what is needed to be in place for that business to be able to operate in the way it does. The sorts of premises that attract business rates would be shops; factories andoffices; pubs; warehouses; holiday rental homes and guest houses. It is often the case thast if you use a buidling or part of one for non domestic purposes, then that will also attract business rates. The rates and rules vary if the property is in Scotlasnd from those in Northern Ireland and everywhere else in the UK. The local council is responsible for issuing business rates bills in February or March for the followintg tax year. It’s also possible to estimate your business rates bill by using the local government’s handy online calculator tool. If a business has a query and wishes to raise legitimate questions about their bill, the agency to contact is the local Valuations Office Agency.