Business Rates
Who pays Business Rates?
The organisation or person in occupation at the property is responsible for paying Business Rates.
If the property is empty, the organisation or person entitled to occupy is still responsible for payment of Business Rates. The amount of rates charged at empty properties will vary according to the circumstances of the property and the nature of the business normally carried out on the premises.
If you have become responsible for Business Rates at a property, or if your property is empty and you would like to inform us of the circumstances, please contact us.
What if I work from home?
If you work from home, Business Rates may be charged for the part of the property used for work, and you will have to pay Council Tax for the rest of the property (although your property's valuation band may change). It will depend on the circumstances of each case and you should contact the Valuation Office for advice.
What if I own a Holiday Home?
Unless you plan to make your holiday home available for the hire for at least 140 days a year, you will not have to pay Business Rates on the property. You will have to pay Council Tax instead.
If you offer Bed and Breakfast accommodation in your own home to six people (or fewer), you will not be liable for Business Rates on the property. You will have to pay Council Tax on the whole of the property.
If you hire out your Holiday Home for more that 140 days a year, or you provide Bed & Breakfast for more than six people at any one time, you will have to pay Business Rates on that part of your property. You will still have to pay Council Tax on the part of your property you use as your home.
For further information please contact the Business Rates office on Tel: 01329 824651, or e-mail businessrates@fareham.gov.uk.
|.
|.
