Home-based businesses and business rates

Generally, you should not have to pay business rates for minor business use of the home.

The government does not normally expect home-based businesses to pay business rates if;

  • You use a small part of your home for your business (for example you use a bedroom part of the day as an office), and
  • You do not use it to sell goods or services to visiting clients or members of the public (as opposed to selling by post), and
  • You do not employ other people to work at the premises, and
  • You have not made alterations of a sort that would not usually be associated with a home (such as converting a garage to a hairdressers or installing a hydraulic car lift).

These are general guidelines.

Some situations might need the facts of each case to be considered. If you are uncertain, please contact the Valuation Office Agency for clarification.