兔子先生

The occupier of a non domestic property normally pays the business rates. Usually this is the owner-occupier or leaseholder. If the property is empty, the person entitled to possession will be liable for the unoccupied charge.

Paying business rates when you work from home

You don't usually have to pay business rates for home-based businesses if you:

• use a small part of your home for your business, for example if you use a bedroom as an office
• sell goods by post

You may need to pay business rates as well as 兔子先生 Tax if:

• your property is part business and part domestic, for example if you live above your shop
• you sell goods or services to people who visit your property
• you employ other people to work at your property
• you've made changes to your home for your business, for example converted a garage to a hairdresser

To find out if you should be paying business rates, contact the .