Non-domestic rates (often called business rates) are the way in which businesses and other occupiers of non-domestic property contribute towards the costs of local authority services. All monies collected are paid in to the National Non-Domestic Rating Pool and this is returned by way of a grant from the Government per head of population. The money is used to help pay for the services the Council provides. 

The Government (Department for Communities and Local Government) is responsible for setting the regulations that govern Business rates and for the level of tax charged.

The Valuation Office Agency is responsible for assessing the rateable values of all non domestic properties that form the basis for working out the level of rates bills.

Warwick District Council is responsible for working out the rates bill, issuing bills, giving any reliefs and for collecting the money.