Business Rates (National Non-Domestic Rates) are a Government tax on all commercial property. Business Rates are payable on most non-domestic property. If a property is used both for living accommodation and running a business, for example a public house or a shop with a flat above, then both Council Tax and Business Rates will normally be payable. This open dataset is a comprehensive list of all current non-domestic (business) rates accounts. It includes all accounts, including sole traders, as well as LTD and PLC organisations and non-LTD or PLC organisations such as Council properties liable for non-domestic rates.