Business rates, also known as national non-domestic rates (NNDR), are payable on most commercial property, such as shops, offices, warehouse and factories. Self-catering accommodation, such as a holiday home, is also non-domestic if you intend to make it available for commercial letting to short stay guests for 140 days or more in a year.

Business rates are the way that businesses contribute towards the cost of local services. The amount you pay is set by government. It is based on the estimated yearly rent of the property as judged by the Valuation Office Agency on 1st April 2008 and standard rates set by government.

The rates collected are paid into a central government pool and redistributed to local authorities and precepting authorities based upon the number of people living in the area.

See the business rates performance graph under downloads on business rates homepage for Sutton's current performance on collection of business rates.