Non Domestic Rates or Business Rates, is a property based tax which is charged on non-domestic properties within the Perth and Kinross Area to help pay for all local Council services.
Who Pays Non Domestic Rates?
The occupier of the property or the person who has the right to occupy the property should it be vacant will be responsible for payment of Non Domestic Rates. This could be the owner, tenant, sub-tenant or occupier if there is no formal lease in place.
In some cases the owner of the property will be responsible for payment of Non Domestic Rates if it cannot be established who is/was occupying the property. It is therefore important that we are notified of any changes in occupation as they occur.
If you are in any doubt as to whether you should be liable for Non-Domestic Rates, please contact Local Taxes at localtaxes@pkc.gov.uk or call us on 01738 477430 (option 2).
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