Business rates
Business rates are a local tax paid by the occupiers of non-domestic property in England and Wales. Business rates are calculated and collected by local authorities. They are put in a central pool and then redistributed back to local authorities to help to pay for local services.
Business rates depend on:
- The rateable value of a property, which is set by the Valuation Office Agency (VOA).
- The multiplier set by central government.
- Rate relief schemes applied by the local authority.
NB: On 1 April 2017 a new business rates appeal process system was introduced in England known as the check, challenge and appeal (CCA). See Check, challenge, appeal for more information.
[edit] Related articles on Designing Buildings Wiki
- Business rates and 'reasonable repair'.
- Capital gains tax.
- Check, challenge, appeal.
- Income tax.
- Industrial buildings allowance (IBA)
- Local property tax.
- PAYE.
- Rate relief schemes.
- Rateable value.
- Rates.
- Staircase tax.
- Stamp duty.
- Tax relief.
- VAT.
- VAT reverse charge.
[edit] External references
Featured articles and news
The act of preservation may sometimes be futile.
Twas the site before Christmas...
A rhyme for the industry and a thankyou to our supporters.
Plumbing and heating systems in schools
New apprentice pay rates coming into effect in the new year
Addressing the impact of recent national minimum wage changes.
EBSSA support for the new industry competence structure
The Engineering and Building Services Skills Authority, in working group 2.
Notes from BSRIA Sustainable Futures briefing
From carbon down to the all important customer: Redefining Retrofit for Net Zero Living.
Principal Designer: A New Opportunity for Architects
ACA launches a Principal Designer Register for architects.
A new government plan for housing and nature recovery
Exploring a new housing and infrastructure nature recovery framework.
Leveraging technology to enhance prospects for students
A case study on the significance of the Autodesk Revit certification.
Fundamental Review of Building Regulations Guidance
Announced during commons debate on the Grenfell Inquiry Phase 2 report.
CIAT responds to the updated National Planning Policy Framework
With key changes in the revised NPPF outlined.
Councils and communities highlighted for delivery of common-sense housing in planning overhaul
As government follows up with mandatory housing targets.