Full service from initial appraisal to negotiations with the Valuation Office and checking of refunds/credits.
I have an excellent track record of successful appeals on behalf of many clients. However, not every rates assessment is excessive and for that reason I carry out a full appraisal prior to recommending an appeal.
I do not submit speculative appeals, there are unfortunately many instances of rateable values being increased when an appeal has been submitted with no formal upfront valuation.
A complex area which requires a full understanding of the relevant regulations.
England has a transitional relief scheme which is designed to phase in substantial increases or decreases in a rate payers bill following a revaluation. The current scheme caps the amount by which a business liability can rise or fall annually after the 2017 revaluation in effect phasing the change in. No such scheme exists in Scotland or Wales.
Current and previous years rates demands checked for inaccuracies – overpayments re-claimed.
We use specialised software to enable us to identify assessments most likely to be affected by incorrect billing and also to quickly calculate the over payments made.
Empty / Partially Empty Properties
Advice on all matters relating to current legislation.
For the first 3 months that a property is empty, or 6 months in the case of industrial and storage premises, no business rates will be payable.
If a property is still empty at the end of this period, the business rates will be chargeable at 100% of the basic occupied rate (subject to certain exceptions).
Where a property is partially occupied for a short time then it may be possible to claim relief for a maximum of 3 months (6 months for industrial and storage premises) under Section 44A of the LGFA 1988.
Small Business Rates Relief
Up to 31 March 2017 small business rate relief was available as follows:
- Properties with a rateable value of £6,000 and below are subject to a 50% discount. From September 2010 to 1 April 2017, this has been increased to 100%.
- Properties with a rateable value of between £6,001 and £12,000 are subject to a tapering discount ranging from 0% to 100%, on the basis of 1% relief for every £60 of rateable value.
- Properties with a rateable value of between £12,000 and £17,999 (£25,499 in London) are subject to the small business multiplier only.
As of 1 April 2017, permanent changes have been introduced to the Small Business Rate Relief system.
- Properties with a rateable value of £12,000 and below will attract 100% business rates relief.
- Properties with a rateable value of £12,000 to £15,000 will attract some business rate relief on a tapering scale.
- Properties with a rateable value between £15,000 and £51,000 will be subject to the small business multiplier.
Since 2012-13, Small Business Rates Relief has been applied automatically subject to the ratepayer making a formal application or contacting the council.
Businesses with more than one property are only eligible for small business rate relief if their additional property or properties have rateable values under £2,900 and the total rateable value of all their properties is below £20,000 (£28,000 in London).