{
  "url": "https://classa.info/glossary/business-rates",
  "title": "Business rates",
  "description": "UK statutory tax on commercial property occupation.",
  "oneSentenceAnswer": "UK statutory tax on commercial property occupation.",
  "tldr": [
    "UK statutory tax on commercial property occupation.",
    "Business rates are levied at approximately 50% of the property's rateable value per year."
  ],
  "keyFacts": {
    "category": "Tax / regulatory",
    "regionScope": "UK"
  },
  "pageType": "glossary",
  "lastUpdated": "2026-04-01T00:00:00.000Z",
  "license": "CC BY 4.0 with attribution to Class A Atlas (https://classa.info).",
  "citation": "Source: Class A Atlas (https://classa.info/glossary/business-rates), updated 2026-04-01T00:00:00.000Z."
}