Business rates

6. Working at home

You don’t usually have to pay business rates for home-based businesses if you:

  • use a small part of your home for your business, for example if you use a bedroom as an office
  • sell goods by post

You may need to pay business rates as well as Council Tax if:

  • your property is part business and part domestic, for example if you live above your shop
  • you sell goods or services to people who visit your property
  • you employ other people to work at your property
  • you’ve made changes to your home for your business, for example converted a garage to a hairdresser’s

Contact the Valuation Office Agency (VOA) to find out if you should be paying business rates. In Scotland, contact your local assessor.