Guidance

Cancelling backdated business rates: draft guidance for local councils

This publication was withdrawn on 3 June 2014

This content is no longer current. For more information see the current guidance.

This draft guidance note has been produced to set out how certain backdated rates liabilities, relating to the 2005 rating list, will be cancelled.

Document

Draft guidance note for local authorities on implementing the cancellation of certain backdated business rates liabilities

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Detail

This draft guidance note has been produced to set out how certain backdated rates liabilities, relating to the 2005 rating list, will be cancelled and to give examples of when the cancellation applies. The draft also contains the proposed draft of the secondary legislation which will implement the cancellation (subject to the Localism Bill receiving Royal Assent).

The purpose of the guidance note is to give assistance to local authorities in implementing the legislation cancelling certain backdated business rates liabilities in respect of the 2005 rating list.