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Business rates

Expert commentary and practical guidance from ICAEW on business rates, and other business property taxes, in England and Wales.

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UK Government consults on measures to tackle business rates avoidance and evasion

The consultation focuses on proposed changes to prevent abuse of empty property relief and the “next in use” exemption involving charities and community amateur sports clubs (CASCs). It also asks for evidence relating to other rates avoidance and evasion behaviour including the existence of “rogue agents” that promote such behaviour.
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Significant changes ahead for business rates

ICAEW’s Tax Faculty explains the technical changes to the business rates system announced alongside the Spring Budget.
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The future of business rates online – what you need to know

The government is consulting on plans to support ratepayers by displaying their tax and business rates information in the same place online within the next few years. This article summarises what could be involved and asks for your input to help ICAEW respond to the consultation.
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Features and articles

Expert commentary and practical guidance from ICAEW related to the taxation of business property in the UK regime, including business rates.

Other property taxes can now be found on their own page.

Exclusive Business rates update
  • Article
  • 19 Mar 2024
In a ‘back-to-basics’ webinar, Richard Jones provided an introduction to the business rates system in England, the compliance obligations the system places on businesses and the reliefs available to mitigate rates liabilities in a variety of business sectors.
Spring Budget 2024: measures for business
  • Article
  • 06 Mar 2024
As promised in the Autumn Statement, the Chancellor used the Spring Budget 2024 to announce a suite of tax relief changes to incentivise and support growth in the UK’s creative sector.
Exclusive Emerging opportunities and pitfalls in real estate tax
  • Article
  • 30 Nov 2023
Guy Richardson and Mark Fielden, from the real estate and construction team at Moore Kingston Smith, recently presented an ICAEW webinar on “Emerging opportunities and current pitfalls in the tax regime for property investment and trading”. In this article we want to accentuate some of the practical tax complexities discussed in the webinar. Subsequently, in light of the Chancellor of the Exchequer’s recent Autumn Statement on 22 November 2023, we want to explore how current tax policy continues to create uncertainty in the real estate and construction sector.
UK Government consults on measures to tackle business rates avoidance and evasion
  • Article
  • 18 Jul 2023
The consultation focuses on proposed changes to prevent abuse of empty property relief and the “next in use” exemption involving charities and community amateur sports clubs (CASCs). It also asks for evidence relating to other rates avoidance and evasion behaviour including the existence of “rogue agents” that promote such behaviour.
Exclusive Changes to business rating – a new minefield
  • Article
  • 14 Jul 2023
It was announced in the Autumn Statement that the business rating eligibility of properties used as furnished holiday lets would change from 5 April 2023.
Are small retailers drowning in business rates?
  • Article
  • 10 Jul 2023
Retail was one of the industries hit hardest in recent years due to myriad changes, and they’re still struggling. Is regulation holding them back?
Landmark tax ruling: Supreme Court backs Nuffield Health
  • Article
  • 29 Jun 2023
Court upholds ruling that entitles Nuffield Health, a registered charity, to mandatory business rates relief of 80 percent for a members-only gym in the London Borough of Merton Council.
Business rates modernisation bill introduced to Parliament
  • Article
  • 04 Apr 2023
ICAEW’s Tax Faculty summarises the key changes contained in the bill.
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Bloomsbury Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.

Exclusive Business rates
  • eBook chapter
  • 2023
  • Jackie Anderson, Mark McLaughlin
  • Incorporating and Disincorporating a Business
A section on business rates for smaller businesses operating from home, covering the circumstances in which home-based businesses are exempt from business rates.
Exclusive Council tax
  • eBook chapter
  • 2023
  • Robert W.Maas
  • Property Taxes
A chapter on council tax legislation as it applies in England, covering classes of exempt dwellings, valuation bands, liability, discounts, administration, enforcement, appeals, penalties, non-domestic rating (business rates), business improvement district levies and business rate supplements.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the Acceptable usage terms.

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eBooks

The ICAEW Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com.

Exclusive The National Non-Domestic Rate
  • eBook chapter
  • 2023
  • IBFD
  • Global Corporate Tax Handbook
A short section providing an overview of the National Non-Domestic Rate (NNDR) — commonly known as 'business rates' — in the UK. Includes coverage of how business rates are calculated, and the various reliefs available.
Terms of use

You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

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Useful links

Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.

Business rates in Northern Ireland
  • Website
  • nibusinessinfo
Information on business rates in Northern Ireland from nibusinessinfo.co.uk, a free service offered by Invest Northern Ireland.
Business Rates in Wales
  • Website
  • Business Wales
Non Domestic Rates (NDR) are also known as business rates and are taxes to help pay for local services. These are charges on most non domestic properties. If you pay business rates, your property may be eligible for business rates relief.
Non-domestic rates (business rates)
  • Website
  • Scottish Government
Non-domestic rates, also called business rates, are a property tax which help pay for local council services.
Business rates relief
  • Website
  • GOV.UK
Guidance on the reliefs available on business rates for small businesses, businesses in rural areas, charities and community amateur sports clubs, businesses starting up or relocating to an enterprise zone, and businesses suffering financial hardship.
Business rates on GOV.UK
  • Website
  • GOV.UK
Official guidance aimed at tax payers on local government business rates, including information on your rateable value and reliefs, refunds and rebates.
Business rates: delivering more frequent revaluations
  • Website
  • GOV.UK
Government consultation on increasing the frequency of property revaluations. The original consultation closed in July 2016 but Spring Statement 2018 announced that the next property revaluation for business rates will be in 2021.
A survey of the UK tax system
  • Website
  • Institute for Fiscal Studies
A document providing an overview of the UK tax system, describing how each of the main taxes works and setting them in historical context.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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Representations

ICAEW REP 079/22 Digitalising business rates - connecting business rates and tax data
  • Representation
  • 23 Sep 2022
  • PDF (242kb)
A response dated 23 September 2022 to a consultation published by HMRC on 20 July 2022.
ICAEW REP 061/22 Business Rates 2023 revaluation transitional arrangements
  • Representation
  • 29 Jul 2022
  • PDF (145kb)
A response submitted on 29 July 2022 to a consultation published by the Department for Levelling Up, Housing & Communities on 30 May 2022.
ICAEW REP 040/22 Online Sales Tax
  • Representation
  • 19 May 2022
  • PDF (170kb)
ICAEW’s response to HM Treasury’s consultation on online sales tax. ICAEW is concerned that an online sales tax (OST) will not address the imbalance of the costs of business rates borne by those retailers with physical premises versus the lower establishment costs of e-commerce sellers but will only serve to create extra complexity and increased compliance burdens.
ICAEW REP 020/22 Business rates 2021-22
  • Representation
  • 21 Feb 2022
  • PDF (240kb)
A response dated 22 February 2022 to the technical consultation on the business rates review published by the government on 30 November 2021.
ICAEW REP 002/22 Tax after COVID post autumn Budget
  • Representation
  • 11 Nov 2021
  • PDF (186kb)
A response dated 11 November 2021 to a consultation published by the Treasury Select Committee on 2 November 2021. The inquiry is ongoing.
ICAEW REP 34/21 Tax after Coronavirus
  • Representation
  • 14 Apr 2021
  • PDF (140kb)
A response dated 13 April 2021 to a consultation published by TSC on 1 March 2021.
ICAEW REP 98/20 Business rates review: TRANCHE 2
  • Representation
  • 30 Oct 2020
  • PDF (230kb)
A response dated 30 October 2020 to a consultation published by HMT on 18 September 2020.
ICAEW REP 70/20 Business rates review - Tranche 1
  • Representation
  • 21 Sep 2020
  • PDF (211kb)
A response dated 18 September 2020 to a consultation published by HMT on 21 July 2020.

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