The occupier of a non-domestic property normally pays business rates. Usually this is the owner- occupier or leaseholder. This can be one person, a partnership, a limited company, a club or some other organisation.
If your landlord agrees to pay the rates ...
In some cases your landlord may agree to pay the rates instead of you. However, you remain legally liable to pay, and should your landlord not pay, you must do so. If this happens, you may be able to take action against your landlord to get your money back.
If the property is empty ...
If you lease a property from a landlord, but keep it empty, you are still liable for empty property rates. This is because the lease entitles you, rather than your landlord, to occupy the property.
Exemptions
Some types of property are exempt from business rates.
Rate reliefs/discounts
Some small businesses can obtain rate relief of up to 50%. Other rate reliefs are available to charities, community amateur sports clubs and businesses with partly occupied properties.