Business rates

Business rates guidance:

Discretionary relief Under section 47 of the Local Government Finance Act 1988 (LGFA 1988), charities occupying commercial property qualify for a mandatory 80% discount...

Practice Note

Empty properties: rates With effect from 1 April 2008 there is: • 100% relief for a qualifying industrial hereditament for the first six months that they are empty...

Practice Note

What is Council tax and what is its purpose? The council tax was introduced as the primary source of collecting income from local residents by local authorities in...

Practice Note

The Local Government Finance Act 1988 (LGFA 1988) identifies three categories of ratepayer: • occupiers • owners, and • persons named in central rating lists Occupiers An...

Practice Note

As a tax on property, rates have existed in some form since 1601. The framework currently in place was largely established by the Local Government Finance Act 1988 (LGFA...

Practice Note

This Practice Note covers the practice and procedure for property-related claims in the Upper Tribunal (Lands Chamber) (UT) and the type of claims which may be heard by...

Practice Note
Trending Topics
In-House COVID-19