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 an Enterprise Zone? Enterprise Zones (EZs) are areas of land that offer a range of benefits to businesses, with the aim of attracting new businesses to that area,...

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

What are business rates? Business rates are a tax on property used for business purposes. They are charged on most non-domestic properties, such as shops, offices and...

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