Guidance

Business rates reoccupation relief

Guidance for local authorities on the operation and provision of the reoccupation relief.

Documents

Business rates reoccupation relief: guidance

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Details

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.

Published 1 April 2014