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Author Topic: Council Tax  (Read 4611 times)


  • Joined Apr 2012
  • Strathaven, South Lanarkshire
    • Templeland Cottage
Council Tax
« on: May 01, 2012, 09:13:45 pm »
Hi All

Do Smallholders pay Council Tax or Business rates or both?

Cheers!  :wave:


  • Joined Aug 2012
  • Clackmannanshire
  • Qui? Moi?
    • ABERDON GUNDOGS for work and show
    • Facebook
Re: Council Tax
« Reply #1 on: May 01, 2012, 09:20:39 pm »
Council Tax - it is your home for the most part.

Business rates are raised purely on business premises. 

A smallholding is not purely a business premises.

I'm not sure what the position is if the land is totally separate from the housing unit though.
Always have been, always will be, a WYSIWYG - black is black, white is white - no grey in my life! But I'm mellowing in my old age


  • Joined Jan 2010
    • Allt Y Coed Farm and Campsite
Re: Council Tax
« Reply #2 on: May 01, 2012, 09:26:58 pm »
Council Tax :)

If they are after business rates then post more details.

robert waddell

  • Guest
Re: Council Tax
« Reply #3 on: May 01, 2012, 09:51:51 pm »
it is council tax BUT if there is a conversion to offices or work units  and  horse livery/riding arena  a lot disappear after getting hit with a rates bill :farmer:


  • Joined Aug 2010
  • Aberdeenshire
Re: Council Tax
« Reply #4 on: May 01, 2012, 10:35:56 pm »
Basically if you have clients visiting regularly and/or have areas which are specific to business use then you will get hit with business rates. If not to both you are prob ok. eg at a livery yard the box for the yard owners own horse and never used for livery horses can be excluded from business rates but the rest would be assessed/charged.

Small Farmer

  • Joined Jan 2012
  • Bedfordshire
Re: Council Tax
« Reply #5 on: May 01, 2012, 11:10:29 pm »
Note that

- there is a bunch of tax rules specific to farming

- that even HMRC won't allow you to set-off losses unless you have to have the prospect of making a profit at some point - most smallholders on this forum seem to be lifestyle rather than profit focused.  If you aren't a business for HMRC purposes then you aren't running a business from the premises.

- and that if you allocate any part of your home exclusively for business use that part could become chargeable for CGT should you make a profit when you sell the house.  Spreading your files across the kitchen table is tax planning not mess!

Watch out for planning change of use because it has lots of undesirable ramifications.  You're most likely to draw attention to yourself if you increase road traffic.

Being certain just means you haven't got all the facts


  • Joined May 2012
Re: Council Tax
« Reply #6 on: May 02, 2012, 08:06:41 am »
Generally speaking, every part (or room) of a property will need to be classified as domestic or non-domestic. As such, any area that has business (or non-domestic) use is liable for business rates, and any area that has domestic use is liable for council tax. That can mean a single building overall can be liable for both, known as a 'composite' property. If, however, there are areas no longer in use, then these will have to be classified at their last usage.


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