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Filing and regulatory requirements

What are business rates?

Business rates are charged on your place of work, and apply whether you have a dedicated office, shop or warehouse space, and may also apply if you work from home.

Business rates are calculated by the Valuation Office Agency and are based on the rateable value of the property. If you work from home and are only using a small part of the property, for example, if you run your business from a home office, or sell goods by post, then you don’t usually need to pay business rates.

However, if your property is part business and part domestic,then you may need to pay business rates. For example, if you:

  • sell goods and services to people who visit your property
  • convert part of the property into a commercial area (for example, turning a garage into a nail bar)
  • employ other people to work at your property or
  • have a property that is part commercial and part domestic – for example, if you live above your shop

If you’re not sure about your business rates, contact the Valuation Office Agency,

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