Simple terms explainer: 

Councils must levy and collect Non-Domestic Rates (NDRs) from businesses and other non-residential properties in their area. Bills are issued annually based on the property’s rateable value, which is set by the local Assessor. Councils must apply any reliefs or exemptions a business is entitled to, subject to relevant applications being received where applicable, and qualifying criteria being met. They must also follow national rules when collecting payments or taking action if rates aren’t paid.