Explanatory notes

Local Authorities do not have to send individual copies of explanatory notes when we issue bills. We have to publish explanatory notes online instead.

These notes are to help you understand more about your bill and cover:

• What business rates are
• Rateable values
• Reliefs
• Exemptions
• Transitional arrangements

You can find out how to apply for reliefs on our business rates pages.

Download the explanatory notes.