How to pay your business rates How you can pay, pay online, set up a direct debit, other ways to pay, what if you can't pay and change of circumstances. Who needs to pay business rates Who needs to pay business rates, non-domestic properties, empty properties, home working and holiday accommodation. How your business rates are calculated How your business rates are calculated, how to look up a rateable value and appeal and what the Valuation Office Agency does. Reduce your business rates Who is exempt, how to apply for relief if you are a small business or a charity. Retail Relief for Small Businesses Find out if your business qualifies for retail relief and tell us if your circumstances change.