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
A call for prevention and sensitive re-use.
The CIAT principal designer register
Providing assurance and verification of the capability and competence of registered ATs.
Building Safety recommendations and Northern Ireland
The NI roadmap to improving safety in high rise residential.
BSA residential sector competence standards guidance
BSAS 01:2024 Organisational Capability Management System Standard - Competence Assurance.
Specifying rendered external wall insulation for fire safety
How to interrogate the evidence provided to the specifier.
The benefits of writing articles for your organisation
How to create a profile for your organisation and publish for free.
No Falls Week. The importance of safe working at height
What to expect and what is on offer to avoid accidents.
Scottish Government action to reach net-zero targets
Retrofit expert group highlight critical actions needed.
A forward thinking, inclusive global community of members.
From engineered product life-spans, to their extension.
Circular economy in the built environment
A brief description from 2021. Where are we now?
CLC publishes domestic retrofit competency framework
Roadmap of Skills for net zero.
Understanding is key to conservation.
Open industry engagement survey seeks responses
Institutions and the importance of engagement.