Occupiers of business premises in North Somerset are liable to pay business rates.
The person or company billed is usually the occupier, but may also be the owner or leaseholder if the property is empty.
The landlord is not always responsible for paying the business rates. The occupier is legally liable until the lease end date, even when a property is empty.
All occupied and some unoccupied business premises are liable. Relief is available depending on circumstances.