Rates relief for public lavatories

The Government has introduced a Parliamentary Bill to give relief from non-domestic rates to public lavatories in England and Wales. The Non-Domestic Rating (Public Lavatories) Bill gives effect to a promise made by the Chancellor of the Exchequer in last year’s Budget. ...Read More

More frequent rating revaluations

The Government has introduced a Parliamentary Bill to bring forward the date of the next rating revaluation in England from April 2022 to April 2021. The Non-Domestic Rating (Lists) Bill also allows for revaluations every three years from 2021 onwards. It gives effect to a promise made by the Chancellor of the Exchequer in last year’s Spring Statement to carry out more frequent revaluations. ...Read More

Treasury Select Committee to review business rates policy

The Parliamentary Treasury Select Committee has launched an inquiry into business rates to scrutinise how Government policy has impacted business. The Committee will examine how business rates policy has changed, including business rates retention, alternatives to property-based taxes, such as the proposed digital services tax, and how changes to business rates could impact businesses.
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2010 Rating Lists reopened

The government has now published regulations that will enable ratepayers in England who occupy contiguous properties, but which are treated separately for the purposes of business rates, to seek to have those assessments merged in the 2010 rating list. This is the reversal of the so-called "staircase tax". Those rating lists ended on 31st March 2017, but the new regulations will allow proposals to alter them to be made, in limited circumstances, between 17th December 2018 and 31st December 2019. ...Read More

Staircase tax reversal becomes law

The legislation to reverse the effects of the Supreme Court judgment in Woolway (VO) v Mazars LLP (2015) has become law. The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act provides that, where two or more hereditaments occupied or owned by the same person meet certain conditions as to contiguity, those hereditaments may be treated for the purposes of non-domestic rating as one hereditament. ...Read More

Plant nurseries exempt from rates

The Non-Domestic Rating (Nursery Grounds) Act 2018 received the Royal Assent on 1 November 2018. Its effect is to exempt from rates buildings which are used as plant nurseries, even if those buildings are not attached to agricultural land. ...Read More

Budget 2018 – Business Rates

The Budget 2018 introduces some new business rates reliefs, including a one-third business rates discount for smaller shops for two years from 2019, but shows no sign of addressing the fundamental problems that beset the business rates regime - which are an excessively high tax rates and an overly complex system. ...Read More

September 2018 inflation figures published

The September 2018 Consumer Prices Index (CPI) figure has been announced and shows a 2.4% 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

Review of local government finance processes

The Secretary of State for Housing Communities and Local Government, Rt Hon Sajid Javid, has announced an independent review of his own department's process and procedures for the governance of the business rates system. The review will be led by Andrew Hudson, the former Director General for Public Services at HM Treasury, who is also a former Chief Executive of the Valuation Office Agency. The review recognises the increasing importance of business rates in funding local government. ...Read More