Changes to business rates and empty property rate relief

Note: This is our original regulation update text, published on 16 March 2009. Unlike the rest of our site, this archived material is not updated if the law changes.
For an overview of current law in this area, see our guide: Business rates

Relevant to
Businesses and other organisations that occupy non-domestic premises in England

Took effect on
1 April 2009

From 1 April 2009, new rules will apply to business rates, the empty property rate-relief threshold and - from 9 March 2009 - certain business rate back-payments.

2009-2010 business rates

Business rates in England will be revised for the financial year 2009-2010 to these national non-domestic rating multipliers:

48.5p for the standard multiplier
48.1p for the small business multiplier

Empty property relief threshold

There will be an increase in the threshold at which an empty property becomes liable for business rates to a rateable value of £15,000. This exemption is set to expire in 2009-2010.

Small business rate relief

The restriction requiring properties to be on the rating list on April 1 to qualify for small business rate relief in that year will be removed.

This means that eligible small businesses will be able to claim small business rate relief from the date they occupy a property that is first entered on a ratings list after 1 April in a financial year.

Spreading payments for certain backdated business rates bills

Subject to meeting certain criteria and the agreement of your billing authority, you may be able to spread payments over up to eight years to settle all or part of a significant debt for backdated business rates from a new assessment rated by the Valuation Office Agency.

Businesses occupying premises in ports in England will also benefit from this extension.

This option will be available for demand notices which have arisen because of an alteration to the 1 April 2005 ratings list which:

means a property is shown on that list for the first time
has effect from a day that is at least 33 months before the date the alteration is made
is made on or before 31 March 2010

Current rateable values of properties in England or Wales on the Valuations Office Agency website - Opens in a new window

Full title of regulation
Non-Domestic Rating (Unoccupied Property) (England) Regulations 2009 [SI 2009 353]; Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2009 [SI 2009 354]; Council Tax and Non-Domestic Rating (Demand Notices) (England) (Amendment) Regulations 2009 [SI 2009 355]

From
Communities and Local Government

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