Guidance

Business rates: extension of transitional relief for small and medium properties

Guidance for local authorities about the extension of business rates transitional relief for small and medium properties.

Documents

Business rates: extension of transitional relief for small and medium properties

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Details

The business rates transitional relief scheme was introduced in 2010. The scheme ends on 31 March 2015 and as a result a small number of ratepayers will face a jump to their full rates bill from 1 April 2015.

The government announced in the Autumn Statement that it will extend to March 2017 the current transitional relief scheme for properties with a rateable value up to and including £50,000.

This document provides guidance to local authorities about the provision of that relief.

Published 14 January 2015