Treasury Select Committee report on business rates

The Treasury Select Committee has published its report into the impact of business rates on business. The report’s key finding is that “Business rates have become an increasingly significant proportion of the total taxes borne by business. In response to this report HM Treasury must explain whether it is deliberate government policy to rebalance business taxes in this way and, if so, what this policy decision is intended to achieve”. But the report is not only critical of the level of business rates in the UK, it also has criticism of the complexity of the system and of the new appeals process, known as “Check Challenge Appeal”.

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Uniform Business Rate multipliers for 2020/21

The Government has introduced an order that, if passed, would reduce, very slightly, the Uniform Business Rate multipliers for next rate year, 2020/21, in both England and Wales. The increase in these multipliers is normally based on the September inflation index figures. But, if the Local Government Finance Act 1988 (Non-Domestic Rating Multipliers) (England) Order 2019 is passed following the general election, that increase would be ameliorated, by the negligible amount of 0.1 pence! ...Read More

September 2019 inflation figures published

The September 2019 Consumer Prices Index (CPI) figure has been announced and shows a 1.78% increase over the previous year. This sets the upper limit by which next year's Uniform Business Rate (UBR) multiplier is expected to increase in England and Wales. ...Read More

Property guardians’ occupation held domestic

The Upper Tribunal (Lands Chamber) has given an important judgement in respect of the effect of installing “property guardians” in a vacant office property. The Tribunal found that the guardians were in occupation of the rooms allocated to them, which were used as living accommodation. Because of this, the building could not be treated as a single non-domestic hereditament for rating purposes, as the Valuation Officer had sought to do. ...Read More