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Valuation Office Agency (VOA)

General information on business rates.

Business rates are charged on most non-domestic properties, like:

  • shops
  • offices
  • pubs
  • warehouses
  • factories
  • holiday rental homes or guest houses

You’ll probably be liable for business rates if you use a building or part of a building for non-domestic purposes.

To find out more, read the VOA's introduction to business rates.