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What are business rates and who pays?

How are business rates calculated

Business rates, also known as National Non-Domestic Rates (NNDR), are charged on properties used for a wide range of purposes, except for domestic or residential use (for information on domestic property tax see Council Tax). Examples of properties subject to business rates include:

If a property is used for both domestic and non-domestic purposes – such as a public house – we will assess part of it for business rates and part of it for Council Tax. These properties are known as "composite" properties and you can get more information by emailing us at businessrates@fareham.gov.uk

Some properties do not have to pay business rates as they are exempt. They include:

All councils keep a proportion of the business rates they collect together with any growth on the revenue that is generated in their area.   In Fareham 50% of the business rates collected is paid to Government, 40% to Fareham Borough Council, 9% to Hampshire County Council and 1% to Hampshire Fire & Rescue Service.

Who pays business rates?

The organisation or person occupying a property must pay business rates. If the building is empty, the organisation or person entitled to occupy it is still responsible for paying rates. The amount of rates charged at empty properties will vary according to circumstances and the nature of the business carried out. If you become responsible for business rates at a property, or if your property is empty, please contact us.

What if you work from home?

If you work from home, we may charge you business rates for the part of your property you use for work and you will have to pay Council Tax for the rest of it (although your property's valuation band may change). You should contact the Valuation Office External Hyperlink (opens in new window) for advice.

What if you own a holiday home?

Unless you plan to make your holiday home available for hire for at least 140 days a year, you will not have to pay business rates on it but will have to pay Council Tax instead. If you offer bed & breakfast accommodation in your own home to six people (or fewer), you will not be liable for business rates but must pay Council Tax for it. If you hire your holiday home for more than 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 must still pay Council Tax on the part you use as your home.

For further information please contact our business rates team on 01329 824651 or by e-mail at businessrates@fareham.gov.uk