
Quote from Gov.uk :- 6. Working at home
You don’t usually have to pay business rates for home-based businesses if you:
use a small part of your home for your business, for example if you use a bedroom as an office
sell goods by post
You may need to pay business rates as well as Council Tax if:
your property is part business and part domestic, for example if you live above your shop
you sell goods or services to people who visit your property
you employ other people to work at your property
you’ve made changes to your home for your business, for example converted a garage to a hairdresser’s
As we have done none of these then no we do not have to pay business rates.