Business rates reoccupation relief
Guidance for local authorities on the operation and provision of the reoccupation relief.
Ref: ISBN 9781409841869 PDF, 204KB, 12 pages
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The government announced in the Autumn Statement on 5 December 2013 that it would provide a 50% business rates discount for 18 months for businesses moving into previously empty retail premises between 1 April 2014 and 31 March 2016, up to State Aid De Minimis limits.
This document provides guidance to authorities about the operation and provision of the policy.