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This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
Section last updated: July 2023.
Find out how SIA licensing applies to shopping centres and retail outlets.
This page lists the locations and opening dates of temporary jobcentres.
Provides guidance on planning for retail and other town centre uses.
Uses a case study to examine the urban planning agenda that is inadvertently generating a system that undermines food security
Find out when you need to charge VAT and at what rate if you supply food and drink for the purposes of catering or as a takeaway.
What happens when you opt to tax (charge VAT on) land and buildings, when you need permission and when to notify HMRC about your decision.
This guidance relates to the legal criteria for determining whether a building is considered a higher-risk building under the Building Safety Act 2022 and the Higher-Risk Buildings (Descriptions and Supplementary Provisions) Regulations 2023. It relates to the definition of higher-risk...
New powers will come into effect this summer to help communities take back control of their high streets and revive empty shops to accelerate regeneration.
This guidance is intended to support billing authorities in administering the 2024/25 Retail, Hospitality and Leisure Business Rates Relief Scheme.
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