Are You Liable To Business Rates If You Run A Business From Your Home?

Are you liable to business rates if you run a business from your home?

Clients often ask me if they have to pay business rates if their business is based at

home, or if a company’s registered office address is the home address.

For most home workers, only a small part of the home is used for business

purposes, no one else is employed to work from the premises and customers do not

collect goods in person from the house. If this is the case, the property will be

deemed to be domestic, and business rates will not be payable. Similarly having a

company’s registered office at your home address will not result in having to pay

business rates.

In the circumstances where a property is part business and part home, eg a pub or

shop with living accommodation above, then both council tax and business rates will

be payable.

Updated guidance on this has recently been issued by the Valuation Office Agency

and this can be found at