business rates

[sallybb]

Our daughter is embarking on starting her own small business and wants to convert one of our outbuildings into an art/photographic studio. As it is in the residential curtailage of our home, will it have to be rated seperately as a business premises or will it be covered by our current council tax .

[buildersmate]

It depends on the extent to which your daughter modifies the premises, the frequency of use and whether customers go there. I suspect the answer in this case will be that separate rating is demanded. The VOA produces a guidance sheet here for you to look at - and will come and visit to decide.
http://www.voa.gov.uk/publications/public_fact _sheets/workingfromhome.pdf
Bear in mind that if you do this, that part of your home is no longer part of your principal private residence and is thus not exempt from CGT when you eventually sell up.

[sallybb]

thanks buildersmate, very helpful,but as we feared. She might have to think again, and perhaps hire a studio from time to time. First class answer!!!!!!