The current non-domestic rating lists have been in force since 1 April 2017 but will be replaced by new rating lists from 1 April 2023. In England, appeals against the 2017 rating lists have to be made under the “check, challenge, appeal” (CCA) process. The regulations introducing CCA removed the previous time limits for making appeals, but, with the end of the rating lists now in sight, the Government has introduced regulations that will set new time limits for ratepayers and their advisers to make appeals against 2017 rating list entries. ...Read More

The third budget of 2022, the Autumn Statement delivered by the Chancellor on 17 November 2022, has given business ratepayers the data they require to enable them to calculate their business rates liabilities for next year. The Chancellor has frozen the uniform business rate multiplier in England for next year, at its current levels of 49.9p for “small” properties and 51.2p for larger properties. He has also announced details of a new scheme of transitional adjustments to apply from 1 April 2023, following the rating revaluation which will take effect from that date. To complete the picture, the Valuation Office Agency, part of HM Revenue and Customs, has published draft lists of rateable values to take effect from 1 April 2023. The Autumn Statement announcement also contained details of new rates reliefs to take effect next year. Taken together, these announcements allow ratepayers to calculate next year’s liabilities, in England at least. No doubt similar announcements will follow soon from the devolved government in Wales, Scotland, and Northern Ireland. ...Read More

The Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 received the Royal Assent on 15 December 2021. The non-domestic rating section of this Act is enacted to provide that matters attributable to coronavirus that may not be taken account of in determining rateable values for the current rating lists. The purpose of the Act is effectively to quash appeals made against current rateable values for the effects of the COVID-19 pandemic, and the restrictions associated with the pandemic. The non-domestic rating section of the Act relates to both England and Wales and has retrospective, as well as current, effect. ...Read More

The Department for Levelling Up Housing and Communities and HM Treasury have issued a “technical consultation” which sets out how the government intends to give effect to measures arising from the business rates review, the conclusions of which were reported at the Autumn 2021 Budget. The technical consultation covers measures designed to enable more frequent revaluations, together with proposed measures for new rates relief, firstly, for property “improvements” and secondly for investment in green plant and machinery. The changes proposed in the consultation will place significant new burdens on ratepayers, by way of requirements to report changes to properties or to property tenure, and will also impose new restrictions on ratepayer’s rights of appeal. The consultation package contains some measures that will be welcome to ratepayers, but also many that will not. ...Read More

The Chancellor has announced a freeze in the business rates multiplier in England for 2022/23, as part of his Autumn Budget statement. He has also announced a limited extension to current COVID-related business rate reliefs for next year. But the “Fundamental Review” of business rates, announced by the Government in its Spring Budget 2020, has been reduced to a rearrangement of the deck chairs on the Titanic. The outcomes suggest it should now be considered as “The Review, formerly known as Fundamental”… ...Read More

The Government has announced that it will introduce legislation to “rule out” business rates appeals made seeking reductions in assessment because of any “material change of circumstances” resulting from the COVID-19 pandemic. Instead, an additional £1.5 billion of support will be made available to businesses affected by the pandemic that have not, so far, been eligible for business rates relief. The additional relief will be made available through local authorities, on application by affected ratepayers. Applications will commence only once the legislation to suppress appeals is in place. ...Read More

In his 2021 Budget, the Chancellor has announced a limited extension to business rates holiday that has been in place since 1 April 2020. Qualifying retail, hospitality and leisure, properties will continue to receive 100% rates relief for the period April to June 2021. From June 2021, relief will continue at 66% for the rest of the 2021-22 rate year, but will be capped at £2 million per business for properties that were required to be closed on 5 January 2021, or £105,000 per business for other eligible properties. ...Read More

The publication of the Government’s final report on the fundamental review of business rates has now been delayed until Autumn 2021. The review was announced by the Chancellor in the Spring Budget of 2020 and was originally due to publish a final report in time for the 2020 Autumn Statement. When that Autumn Statement was scrapped because of the effects of the COVID-19 pandemic, publication of the final report of this review was postponed until Spring 2021. It has now been postponed further to Autumn 2021 ”when there is more economic certainty”. ...Read More

The Local Government Finance Act 1988 (Non-Domestic Rating Multipliers) (England) Order 2021 confirms that the Uniform Business Rate multiplier for 2021/20 in England will be frozen at it current level of 49.9 pence. The Order confirms an announcement made as part of the Autumn Statement last year, but will offer little real assistance to ratepayers struggling under the burden of the current lockdown in England ...Read More

As part of the announcements made in support of the Chancellor’s spending review, HM Treasury has confirmed that the business rates multiplier for 2021/22 will remain frozen at its current level in England, and will not increase in line with inflation. There will be further announcements later regarding addition business rates reliefs for 2021/22, to support businesses affected by the COVID-19 pandemic. ...Read More