Guidance

Cancelling backdated business rates: guidance for local councils

Guidance note on how certain backdated business rates liabilities will be cancelled.

Document

Cancellation of certain backdated business rates liabilities: guidance note

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Details

This guidance note sets out how certain backdated business rates liabilities, relating to the 2005 rating list, will be cancelled.

It also gives examples of when the cancellation applies.

Published 5 March 2012