Who has to pay Business Rates?
In most cases, the occupier of the property. 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.
If you pay your rent or rates to the owner (or leaseholder),
please remember that you are still liable to pay the Council for
the rates. If the owner does not pay the Council, we will collect
the payment from you.
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. You will have to pay Council tax for the rest of the property (although
your property's valuation band may change).
There are a number of factors we will consider when we are
deciding whether or not the part of your property used for work is
liable for business rates. These include:
- how many rooms are used for work
- how often these rooms are used for work
- if any modifications have been made to the building to
accommodate work use.