Holiday accommodation, composite properties and working from home.
Any property which is available to let for 140 days a year or more is liable for business rates. If a property becomes someone's sole or main residence, even for a short period of time, the Business Rate charge will no longer apply. The property must then be banded for Council Tax purposes and the occupier becomes liable for the appropriate charge. For those properties that fall into this category the appropriate charge has to be levied for each period.
If you would like to make an enquiry about a property let as holiday accommodation please use the form below.
Properties that are partly used for business purposes and partly for domestic will have a council tax band for the domestic part and a rateable value for the business part which results in two bills being issued for such properties. Any change in the use of these properties should be notified to the Business Rate Section.
Working from Home
If you work from home you might have to pay business rates on the part of the property you use for this. A number of factors will determine whether the space at your home used for business purposes will be rateable. Each case is considered individually, usually through a visit from your local Valuation Office - who you should contact for further details, telephone 03000 507000. If your property needs to be assessed for business rates, your Valuation Office will work out a rateable value for the part used for non-domestic purposes. You will continue to pay council tax as usual on the rest of your property. However, the amount you pay on that part may reduce.