If you work at or from home, the part of the property used for work may be liable for business rates.

If part of your property needs to be assessed for business rates we will work out a rateable value for that part. The remainder of the property will still be liable for council tax (although the council tax band may be altered if necessary).

Your local council will use the rateable value to calculate the business rates bill and send it out annually. If you are already assessed for business rates at home you can get an estimate of your rates bill for 2010-11.

There are a number of factors we will consider when we are deciding whether or not the part of your property used for work is liable for business rates. These include:

• the extent and frequency that the room (or rooms) is used for work
• if any modifications have been made to the building to accommodate work use.

Read some examples of how we assess home working areas.

Each case is considered on its own merits, and we will normally ask to visit your property to check the facts before an assessment is made.

There are also several rate relief schemes available, which may reduce your bill. Your local council will administer these.