Are home based businesses subject to Business Rates?

Depending on the type of property, usually either Council Tax or Business Rates will be payable - some may pay both.

Generally, Business Rates do not have to be paid for minor business use of the home.  Where part of the home is used for one of the reasons below then Business Rates are likely to apply:

• used exclusively for business purposes
• has been adapted for business use
• where clients visit the premises
• where you employ people to work from there

Lots of small businesses can currently get rate relief of up to 100 percent of the bill leaving nothing to pay - although they should still be rated to avoid any allegation of attempted local tax avoidance.

You can check on GOV.UK if the premises are rated (opens new window). If they aren't rated, or if you think that the assessment is out of date, please call us with the relevant details on 01775 761161, selecting 'Business Rates'. All information provided will be treated in confidence