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Who has to pay Business Rates?

Occupied Properties:  The person or company that occupies the premises needs to pay the business rates. Sometimes the landlord of the property may charge the occupier a rent that also includes an amount for the business rates. However that is a private matter between the landlord and the bill will remain in the name of the occupier, and if it is not paid, action will be taken against the occupier, not the landlord, to recover the amount due.