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 and news
The role of HVAC systems in the safe return to work.
Conformity Marking of Construction
CLC provides guidance related to product marks, post-Brexit.
EC publishes Renovation Wave Strategy
Net zero goals incorporated into plans for a new European Bauhaus.
BREEAM offers its resilient approach to Building Back Better.
Northern Ireland infrastructure advisory board
Country moves one step closer to creating independent body.
Heat pump projections for the next decade
BSRIA examines factors driving the industry.
Ensuring designs are developed, validated and can be effectively implemented.
The Homebuyer Survey most suitable for newer homes or simple properties.
Health and safety practices for body and mind.
Planning in a post-COVID world
28 leading bodies set out their vision for the future.
Updates to Job Support and Self-Employed Grant Schemes
Chancellor announces latest Winter Support packages.
Tapping technology to boost infrastructure and create jobs.
4 ways to ensure certificates are valid.
White elephant construction projects.