
Non-Domestic Rates (England)
Non-Domestic Rates, also known as business rates, are a tax levied on properties used for commercial purposes in England, such as shops, offices, or factories. The amount payable depends on the property's "rateable value," which reflects its market value, and the local authority’s multiplier. These funds help local councils pay for public services like street lighting and waste collection. Businesses can sometimes qualify for relief or exemptions. Essentially, non-domestic rates are a way for local governments to generate revenue from commercial properties to support community infrastructure and services.