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Small business rate relief: regulations

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The Non-Domestic Rating (Small Business Rate Relief) (England) Order, SI 2012/148, sets out the conditions for the small business rate relief scheme in England with effect from 1 April.

Following consultation, the government committed to remove the legal requirement for ratepayers to submit an application form.

Small business rate relief has now been brought into line with other reliefs which do not require an application form. However, local authorities must still satisfy themselves that the ratepayer meets the criteria for the relief. 

Issue: 1109
Categories: News , Private business taxes