Business rates

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This Overview guides you to core resources on business rates within the Property practice area, with links to relevant materials. Business rates (non - domestic rates) are a central feature of occupier costs and strategy, with liability, valuation and reliefs affecting transactions, development, insolvency and disputes.

Key issues include: identifying the liable party and the scope of rateable occupation; understanding compilation and alteration of rating lists; navigating the Check, Challenge, Appeal system in England; and advising on reliefs and exemptions. In England and Wales, the principal statute is the Local Government Finance Act 1988, with billing and collection by local authorities, valuations by the Valuation Office Agency, and appeals to the Valuation Tribunal. Revaluations proceed on a three - year cycle, with rateable value assessed by reference to the antecedent valuation date. The Rating (Coronavirus) and Directors Disqualification (Dissolved Companies) Act 2021 removed COVID - 19 as a material change in circumstances for rating. The Non - Domestic Rating Act 2023 implements administrative reforms, new information duties and Improvement Relief.

Practitioners must also address part - occupation relief (section 44A), empty property, charitable and small business relief, completion...

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