Non-domestic, or business, rates are the way in which businesses and other occupiers of non-domestic property contribute toward the cost of local authority services.

The VOA is responsible for assessing all business and non-domestic property in England and Wales, giving each one a rateable value.

There are three other key organisations involved in local government finance and each has a separate responsibility, these are:

• Local authorities
  responsible for using the rateable value to work out your rates bill, applying any discounts or reliefs and collecting the money
• Communities and Local Government (CLG) - England / Welsh Assemby Government - Wales
  responsible for setting the overall government policy on local taxation
• Valuation tribunals
  independent, judicial bodies that have power to deal with appeals relating to local taxation valuations