Mar 2015

1. Business Rates refund rules changed

   3 March, 2015

   Government powers for limitation of Rating refunds to 1/4/2015 for any appeals made after 31/3/2015 are expected to pass into law soon.

   Ratepayers may lose up to 5 years of refunds.

   We anticipate these rules will apply to Material Changes as well as simple RV appeals.

   A Material Change (MCC) is anything “physical” that affects a property or it’s locality, as opposed to purely economic changes, which are disallowed.

   Physical changes can include part demolition, … Read more

2. Business Rates avoidance discussion paper

   3 March, 2015

   Further to our earlier post about the business rates avoidance discussion paper we have written to The Department of Communities and Local Government:

   Surely the terms of reference should bring into consideration whether or not ratepayers who are claiming reliefs and exemptions are deliberately keeping property empty? We have not seen this to be the case. We see ratepayers simply using available reliefs. To call these actions contrived and illegal is emotive and unnecessary language.

   … Read more