We use composite, or comp, to indicate a property that is ‘mixed use’.

This means it contains both domestic and business/non-domestic areas, and these areas are used by the same occupiers.

Examples of composite properties include:

• A guest house with living accommodation for the owner
• A hotel with staff quarters.
• A house that contains an area used exclusively for working from home .
• Farm properties.

The domestic area of a composite property will be liable for council tax. The business or non-domestic area will be liable for business rates. You will not pay both taxes on the same part of the property.