“The entirety of Part 4 of the Localism Act is devoted to non-domestic rating but the changes introduced seem to have a much lower profile than some of the other ‘Localism’ provisions. Whilst there are some small but important changes, the rating reforms introduced could by no means be described as radical. Importantly,
contrary to what some may have expected, the Act does not include any provisions designed to defeat the now well known schemes that are being used to avoid liability for the 100% unoccupied property rate. It is nevertheless necessary for local authorities, ratepayers and advisers to be aware of the changes that have been made. So, what does the Act do?”
Full story (PDF)
No. 5 Chambers, 8th February 2012
Source: www.no5.com
