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What are business rates and service charges?

Last Updated: Apr 22, 2015 05:12PM UTC
Business rates (or non-domestic rates) are a tax on the occupation of commercial property and other non-domestic properties. They are charged to the tenant of a property and are fixed taxes set by the Valuation Office. Every year, the percentage of the rateable value may change to create the exact rates payable.

​Service charges are charged to the tenants and are for services provided by the landlord for the repair and maintenance of common parts of a building, such as lifts, reception areas and the external structure.

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