The occupier of a non-domestic property normally pays business rates. Usually this is the owner-occupier or leaseholder. This can be one person, a partnership, a limited company, a club or some other organisation.
If you lease a property from a landlord, but keep it empty, you are still liable for empty property rates. This is because the lease entitles you, rather than your landlord, to occupy the property.
Will I be charged for Business Rates if I work from home?
If you work from home, we 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, for example, you may be liable to pay Business Rates if you have a room, area, workshop or garage used specifically for the business.
If you are still unsure please contact the Valuation Office.
Click here for more information on how to pay.
The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs who compile and maintain the business rating and council tax valuation lists for England and Wales.
