Rate collection offices are usually part of a local authority and administer the billing and collection of non-domestic rates, often called business rates. These charges apply to most properties used for business or other non-domestic purposes, such as shops, offices, workshops and warehouses. The office issues bills, records payments and maintains accounts for ratepayers. Customers can typically contact the office about a bill, payment arrangements, account balances, changes in occupation or use of a property, and missed or overdue payments. Staff may explain how to apply for relevant reliefs or exemptions and process applications where the council is responsible for doing so. They can also deal with refunds or changes to an account following a move or closure. Property valuations used to calculate rates are generally handled separately by the Valuation Office Agency in England and Wales, or the relevant valuation body in Scotland.