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		<id>https://www.designingbuildings.co.uk/w/index.php?action=history&amp;feed=atom&amp;title=Local_property_tax</id>
		<title>Local property tax - Revision history</title>
		<link rel="self" type="application/atom+xml" href="https://www.designingbuildings.co.uk/w/index.php?action=history&amp;feed=atom&amp;title=Local_property_tax"/>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;action=history"/>
		<updated>2026-05-18T13:53:53Z</updated>
		<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=189537&amp;oldid=prev</id>
		<title>Designing Buildings at 07:35, 13 January 2021</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=189537&amp;oldid=prev"/>
				<updated>2021-01-13T07:35:42Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 07:35, 13 January 2021&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 25:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 25:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* VAT.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* VAT.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Policy&lt;/del&gt;]] [[Category:DCN_Policy]] [[Category:Property_law]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;DCN_Definition]] [[Category:DCN_Guidance&lt;/ins&gt;]] [[Category:DCN_Policy&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]] [[Category:Policy&lt;/ins&gt;]] [[Category:Property_law]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Designing Buildings</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=143928&amp;oldid=prev</id>
		<title>Editor at 18:22, 23 September 2019</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=143928&amp;oldid=prev"/>
				<updated>2019-09-23T18:22:35Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 18:22, 23 September 2019&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 10:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 10:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t make alterations that are not for domestic purposes.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t make alterations that are not for domestic purposes.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;= Find out more =&lt;/del&gt;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Related articles on Designing Buildings Wiki =&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;==&lt;/del&gt;= Related articles on Designing Buildings Wiki &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;==&lt;/del&gt;=&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Business rates and 'reasonable repair'.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Business rates and 'reasonable repair'.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 20:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 18:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* PAYE.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* PAYE.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Rate relief schemes.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Rate relief schemes.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Rateable value.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Stamp duty land tax SDLT.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Stamp duty land tax SDLT.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Stamp duty.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Stamp duty.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 26:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 25:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* VAT.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* VAT.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;[[Category:Policy&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]] [[Category:DCN_Policy&lt;/ins&gt;]] [[Category:Property_law]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Editor</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=84454&amp;oldid=prev</id>
		<title>Designing Buildings at 09:08, 8 August 2017</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=84454&amp;oldid=prev"/>
				<updated>2017-08-08T09:08:15Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 09:08, 8 August 2017&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 17:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 17:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Business rates.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Business rates.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Capital gains tax.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Capital gains tax.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;color: red; font-weight: bold; text-decoration: none;&quot;&gt;* Council tax.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* PAYE.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* PAYE.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Rate relief schemes.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* Rate relief schemes.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Designing Buildings</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=84449&amp;oldid=prev</id>
		<title>Designing Buildings at 08:47, 8 August 2017</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=84449&amp;oldid=prev"/>
				<updated>2017-08-08T08:47:50Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table style=&quot;background-color: white; color:black;&quot;&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
			&lt;col class='diff-marker' /&gt;
			&lt;col class='diff-content' /&gt;
		&lt;tr valign='top'&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;← Older revision&lt;/td&gt;
		&lt;td colspan='2' style=&quot;background-color: white; color:black;&quot;&gt;Revision as of 08:47, 8 August 2017&lt;/td&gt;
		&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;In England and Wales, the term ‘local property tax’ (LPT) refers to either the council tax or business rates. Very broadly, domestic properties pay the council tax, whilst business properties pay business rates (sometimes referred to as non-domestic rates).&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;In England and Wales, the term ‘local property tax’ (LPT) refers to either the council tax or business rates. Very broadly, domestic properties pay the council tax, whilst business properties pay business rates (sometimes referred to as non-domestic rates).&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;Where properties are partly for business use and partly for domestic use, such as a pub or shop where the owner lives on the premises or in a flat above the business, it may be necessary to pay both taxes.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;Where properties are partly for business use and partly for domestic use, such as a pub or shop&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;, &lt;/ins&gt;where the owner lives on the premises or in a flat above the business, it may be necessary to pay both taxes.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If an &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;owned &lt;/del&gt;is using their home for minor business purposes, they are not normally expected to pay business rates, for example, if:&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;If an &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;owner &lt;/ins&gt;is using their home for minor business purposes, they are not normally expected to pay business rates, for example, if:&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They only use a small part of the home for business.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They only use a small part of the home for business.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t use it to sell goods or services to visiting clients or members of the public.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t use it to sell goods or services to visiting clients or members of the public.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t employ other people to work at the premises.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t employ other people to work at the premises.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;minus;&lt;/td&gt;&lt;td style=&quot;background: #ffa; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t make alterations that are not for &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;a &lt;/del&gt;domestic purposes.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;background: #cfc; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;* They don’t make alterations that are not for domestic purposes.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Find out more =&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background: #eee; color:black; font-size: smaller;&quot;&gt;&lt;div&gt;= Find out more =&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>Designing Buildings</name></author>	</entry>

	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=84448&amp;oldid=prev</id>
		<title>Designing Buildings: Created page with &quot;In England and Wales, the term ‘local property tax’ (LPT) refers to either the council tax or business rates. Very broadly, domestic properties pay the council tax, whilst bu...&quot;</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Local_property_tax&amp;diff=84448&amp;oldid=prev"/>
				<updated>2017-08-08T08:46:50Z</updated>
		
		<summary type="html">&lt;p&gt;Created page with &amp;quot;In England and Wales, the term ‘local property tax’ (LPT) refers to either the council tax or business rates. Very broadly, domestic properties pay the council tax, whilst bu...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;In England and Wales, the term ‘local property tax’ (LPT) refers to either the council tax or business rates. Very broadly, domestic properties pay the council tax, whilst business properties pay business rates (sometimes referred to as non-domestic rates).&lt;br /&gt;
&lt;br /&gt;
Where properties are partly for business use and partly for domestic use, such as a pub or shop where the owner lives on the premises or in a flat above the business, it may be necessary to pay both taxes.&lt;br /&gt;
&lt;br /&gt;
If an owned is using their home for minor business purposes, they are not normally expected to pay business rates, for example, if:&lt;br /&gt;
&lt;br /&gt;
* They only use a small part of the home for business.&lt;br /&gt;
* They don’t use it to sell goods or services to visiting clients or members of the public.&lt;br /&gt;
* They don’t employ other people to work at the premises.&lt;br /&gt;
* They don’t make alterations that are not for a domestic purposes.&lt;br /&gt;
&lt;br /&gt;
= Find out more =&lt;br /&gt;
&lt;br /&gt;
=== Related articles on Designing Buildings Wiki ===&lt;br /&gt;
&lt;br /&gt;
* Business rates and 'reasonable repair'.&lt;br /&gt;
* Business rates.&lt;br /&gt;
* Capital gains tax.&lt;br /&gt;
* PAYE.&lt;br /&gt;
* Rate relief schemes.&lt;br /&gt;
* Stamp duty land tax SDLT.&lt;br /&gt;
* Stamp duty.&lt;br /&gt;
* Tax relief.&lt;br /&gt;
* Taxation.&lt;br /&gt;
* VAT.&lt;br /&gt;
&lt;br /&gt;
[[Category:Policy]] [[Category:Property_law]] [[Category:Taxation]] [[Category:Cost_/_business_planning]]&lt;/div&gt;</summary>
		<author><name>Designing Buildings</name></author>	</entry>

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