Business rates are additional taxes that you have to pay on top of council tax if you work from home.
If you’re self-employed, find out if you should be paying business rates:
- calculate what the proportion that you use your home for your self-employed business is (based on the number of rooms that you work from, or the hours you spend at home working, etc. – this is up to you but it has to be “reasonable”)
- then contact the Valuation Office Agency (VOA)
- if you live in Scotland, you should contact your local assessor instead.
If you are liable to pay business rates, you can claim them as an allowable expense in your Self Assessment tax return.