Sellafield has one of the biggest business rates bill in the UK this year, new research reveals.

The West Cumbrian nuclear complex comes in at number three in the top 50 list, with a rates bill of £26.6 million.

Only Gatwick and Heathrow airports pay more, the data collated by business rates specialist Altus Group found.

Topping the list is London's Heathrow airport, with a rates bill of £117.96 million, followed by Gatwick at £30.4 million.

The 50 largest rate paying sites in England and Wales will hand over £705 million in 2019, up 0.4 per cent on a year ago, despite the actual tax rate rising 2.4 per cent in line with inflation, according to data collated by business rates specialists Altus Group.

Business rates are paid by all commercial premises, raising the Treasury around £40 billion a year.

But in recent years, businesses – particularly high street retailers – have been calling on the Government to overhaul the system, saying it benefits online operations who typically pay lower rates bills due to not having stores in towns and cities.

Selfridges' London department store tops the list of retailers with the highest rates bill, hitting £17.4 million this year, followed by Harrods, which will pay £17 million.

John Lewis's Oxford Street store in London also makes the top 50, with a rates bill of £10.4 million.

Online giant Amazon also sneaks into the list for its London head office, which has a rates bill of £7.2 million for its 15 storey, 600,000 sq ft offices.

Elsewhere, huge factories and power stations enter the list, including EDF's Sizewell B Power Station and Drax Power Station.