Occupiers of rateable commercial properties such as shops, offices, factories, warehouses, hotels and licensed premises must pay commercial rates on their property to the local authority.
Local authorities may charge those who benefit from the response of the fire service to domestic and commercial fires, chimney fires, road traffic accidents and false alarm incidents.
Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through the local authority.