Rental properties and business rates



Rates assistance for businesses impacted by COVID-19

The Finance Minister has announced a further £213 million of business rates support in addition to the emergency £100 million rates package to assist businesses impacted by COVID-19. Find out more about COVID-19: Emergency rates package for businesses.

There are a number of public sector and housing organisations, as well as other commercial businesses, who are responsible for paying rates on multiple properties.

This guide outlines who is responsible for rates on a rental property and the different allowances that are available for rental properties.

If you are an individual citizen, you may have one or more rental properties for which you are responsible for paying rates.