Charges, Valuations and Appeals

Working from home

It's possible to be charged Business Rates if you have a home office or use part of your home for your business on a permanent basis. Business Rates may be charged for that part of your home, the rest of the property will be charged Council Tax for domestic use.

This may or may not affect the level of Council Tax that you have to pay. If you intend to run a business from home, you should ask for advice from the Assessor.

Advice and guidance from the planning department should be sought prior to any business commencing at a residential property.

Holiday homes

If your holiday home is available for let for at least 140 days per year, you must be assessed for Business Rates. However, you may qualify for small business bonus.

If it is available for let for less than 140 day per year, then you will have to pay Council Tax instead.

Bed and Breakfast

If you offer Bed and Breakfast accommodation in your own home to six people (or less), you won't be liable for Business Rates as long as you're living in the property. You'll pay Council Tax instead.

If you provide Bed and Breakfast for more than six people at any one time, you'll have to pay Business Rates. You'll also pay Council Tax on the part of your property you use as your home.

For further details on this you should contact the Assessor for more information.


Monday to Thursday: 8:45am-5pm Friday: 8:45am-3:45pm

Address: Scottish Borders Council
Newtown St Boswells

Telephone: 01835 825505

Customer Advice and Support Service

Address: Council Headquarters
Newtown St. Boswells

Telephone: 0300 100 1800