evidence: Put simply, business rates are just another sort of tax – one that is placed on commercial properties and assigned to spaces that have been designated for business activities. These non-domestic rates and taxes are put towards the funding of local services, including education and transportation. [...] Business rates in Northern Ireland are also different to those charged in England. One notable difference regards working from home. In England, business rates will not generally be charged unless your business activities at home are beyond working from a spare room, e.g., hiring other people or living above the shop you run. However, in Northern Ireland, business rates might more directly impact those who choose to work from home.