Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether HMRC Valuation Office values cake sheds for business rates.

The Valuation Office would consider the extent and frequency of the non-domestic use, and any modifications made to the property to accommodate that use, when deciding whether a cake shed fell to be rateable.

Where the use of domestic property for a non-domestic purpose did not materially detract from the domestic use, then that use would not normally result in the property being assessed for non-domestic rates.

Further guidance can be found at Rating Manual - Domestic and Non Domestic Guidance