This looks very much like a payment to a public authority for a charge which they are authorised to make. This being the case then it would be a separate Defined Cost and not covered by the People Overhead percentage.
The only issue would be the calculation of business rates, what period it actually applies to (usually the financial year) and how any rebates may or may not be applied for any change of use during the applicable period. It would not simply be a case of dividing the total amount by 52 to generate a weekly cost.
The only issue would be the calculation of business rates, what period it actually applies to (usually the financial year) and how any rebates may or may not be applied for any change of use during the applicable period. It would not simply be a case of dividing the total amount by 52 to generate a weekly cost.