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'Business rates' is the term commonly used for non-domestic rates which are charged on most non-domestic premises.

The occupier(s) of a non domestic property normally pays Rates - usually this is the owner/occupier or leaseholder. Non-domestic properties are business properties such as shops, offices, warehouses and factories, and any other property that is not classed as domestic property. In some cases, properties may be used for both domestic and non-domestic use (for example, a shop with a flat above it), in which case both Council Tax and Business Rates will be charged.


Working from home?

If you work from home, your local council may charge Business Rates for the part of the property used for work, and you will have to pay Council Tax for the rest of the property (although your property's valuation band may change). It will depend on the circumstances of each case and you should ask your local Assessor for advice.

What if I own a holiday home?

Unless you plan to make your holiday home available for let for at least 140 days a year, you will not have to pay Business Rates on the property. You will have to pay Council Tax instead.

What if I hire out my holiday home?

If you hire out your holiday home for more than 140 days a year, or you provide bed-and-breakfast for more than six people at any one time, you will have to pay Business Rates. You will also pay Council Tax on the part of your property you use as your home.

What if I offer bed-and-breakfast?

If you offer bed-and-breakfast accommodation in your own home to six people (or less), you will not be liable for Business Rates as long as you are living in the property. You will pay Council Tax instead.

Business rates - relief and reductions

Find out if you are eligible for a rates reduction or relief on your non domestic property and how to make an application.