Updated October 2026 · Fraser Bond
Business rates · Subletting
Subletting and rates
| Situation | Who usually pays |
|---|---|
| Whole property let | Tenant |
| Part genuinely sublet | The occupier of each part, if separately assessed |
| Empty | Owner, after the exemption period |
| Artificial occupation | Likely to be challenged |
Rates and subletting
Lawful ways to cut rates
Frequently asked questions
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Handy tools
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Find out what your property could let for.
Can I sublet to reduce rates?
Only genuine occupation counts; artificial arrangements can be challenged.
Who pays rates on sublet space?
Usually the subtenant, if it's separately assessed.
Can Fraser Bond find a subtenant?
Yes, if your lease allows subletting.
Have space to let?
We find genuine occupiers for commercial space.
Get a free valuationSpeak to our team