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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 them. 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.
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 
for advice.
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.
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