National non-domestic rates (NNDR) or business rates are payable in relation to all non-domestic (commercial) properties in order to help fund the cost of local services.
- Business rates or 'non-domestic rates', as they are sometimes known, are a tax charged on occupation or ownership of property or land.
The rates are payable for most properties that are not classed as domestic.
- They are often referred to as 'business rates' because most of the properties that rates are paid for are occupied by businesses.
- They are payable to Blackburn with Darwen Borough Council, who collect them on behalf of the Government.
- A bill is sent each financial year and runs from 1st April to 31st March and is calculated using the rateable value of the property and the multiplier for that year.
- Paying Business Rates is mandatory but there are reliefs and exemptions available to those businesses who are eligible