Local property tax
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).
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.
If an owner is using their home for minor business purposes, they are not normally expected to pay business rates, for example, if:
- They only use a small part of the home for business.
- They don’t use it to sell goods or services to visiting clients or members of the public.
- They don’t employ other people to work at the premises.
- They don’t make alterations that are not for domestic purposes.
[edit] Related articles on Designing Buildings Wiki
Featured articles
Check out some of the best features and news from Designing Buildings as well as key stories from around the web.
Government approach could undermine delivery and regeneration.
World's first mass timber data centre.
The overlooked environmental aspect of data centre development.
Introduction to radon awareness
New technical information sheet published by CIOB.
Updated supplier guide can help electrical contractors engage with NHP.
CIAT confirm the winners of the 2026 architectural technology awards.
Government launches a one stop shop for flood preparedness.
Sir Edwin Lutyens: Britain's greatest architect? Book review.
CIOB publishes free template to help assess and manage risks.
ECA's reflections on Party Conference season
Burnham wants to be confident of winning before asking for a fresh mandate.
New Chief Construction and Scientific Adviser
Sergio Cavalaro, Professor of Infrastructure Systems at Loughborough University.
Building safety levy for England
CIAT publish estimator tool for members.
Water sector faces a growing crisis that could slow the delivery of vital infrastructure.