Business rates and types of premises
Types of property that must pay business rates and those that are excluded.
Business or non-domestic premises include most commercial properties, such as shops, offices, pubs, warehouses, and factories.
Properties excluded from the valuation list for business rates
There are some types of properties that are specifically excluded from the valuation list and therefore not subject to rates:
- fish farms
- most farmland and farm buildings
- most cemeteries and crematoriums
- turbary and fishing rights
- moveable moorings
- public parks
- sewers
Properties exempt or partially exempt from business rates
Some non-domestic premises that are exempt or partially exempt from rates include:
- places of public religious worship and church halls
- district council swimming pools and recreation facilities
- charity shops selling only donated goods
- ATMs in designated rural wards
Mixed-use properties and business rates
If part of a building is used for business and part for residential purposes - such as a shop with a flat above or a solicitor's office in a domestic property - the part used for business counts as non-domestic premises. So, if you live and work on the same premises, you generally pay business rates on the part of the property used for business and domestic rates on the residential part.
Rental properties and business rates
Special rules apply to landlords, owners, and tenants depending on the level of Capital Value for domestic properties or Net Annual Value for non-domestic properties. Rental properties and business rates.
Working from home and business rates
If you use your home as a workplace, the part of the property used for work may be liable for business rates. You will still have to pay domestic rates on the rest of the property. Whether you are charged business rates or not depends on the degree of business use. You are more likely to have to pay business rates if a room is used exclusively for business or has been modified, eg, as a workshop. Each case is considered individually.
Further information
If you have a query regarding your business rates, .