Business Rates when working from home
If you are
invoicing your limited company for rent when working from home or have a separate structure used solely for business (like a garden office), it is likely you will be liable for Business Rates. However, Business Rates are calculated on the Rentable Value of the property so unless you have a substantial building beyond simply a garden office for yourself, it is likely you will qualify for Small business rate relief and as such have nothing to pay.
If you are simply working from home as an employee or self employed person claiming the fixed rate or actual cost Working from Home Allowance without a separate structure used solely for business, it is likely that you do not need to worry about Business Rates as you have not triggered the presence of a business premises.
It is however important to receive proper advice on this topic before making any decisions.