Worthing Borough Council

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Who pays it?

Lines open 9am to 5pm - Monday to Friday
Council Tax and Business Rates: 01903 221061
Housing and Council Tax Benefit: 01903 221062

revsbens@worthing.gov.uk

Liability for Business Rates is determined by legislation and case law.

In most cases it will be the person or organisation who occupies the structure, building or land or (in the case of empty rates) the person entitled to occupy it.

To determine liability for empty rates:

The freeholder will be liable unless there is a leaseholder
The leaseholder will be liable unless there are sub-leases and so on until the person or organisation with legal right of occupation is found

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