By now the new rating assessments for rateable garden centres and other properties will have been published by the Valuation Office Agency of Her Majesty's Revenue and Customs (HMRC). Now owners or occupiers (if different) have the opportunity to consider whether the assessment for their property...
RATING: SMALL BUSINESS RELIEF : AUTOMATIC CLAIM October 2009 Eligible businesses may claim small business rating relief from October 2009 ie in respect of the forthcoming 5 years' period from 1 April 2010. Thereafter it should be renewed annually - automatically without claim during that period....
RATING REVIEW CHECKLIST : GARDEN CENTRES etc: Before 1 April 2010 once the new rating assessments are published (this month?) it may be prudent to check that all is OK. You should be able to do this, perhaps with your professional rating surveyor. If appropriate check things like: Any exempt business...
RATES LIABILITY : TRANSITIONAL ARRANGEMENTS CONSULTATION : 23 September 2009 is the closing date for the consultation being conducted by the Department of Communities and Local Government. Once the new rating assessments come into force on 1 April 2010 some ratepayers might expect hefty increases in...
NON-DOMESTIC RATES; REVALUATION 2010 : At present the Valuation Agency (VAO) is undertaking the business property revaluation and will be publishing the rateable values on 1 October 2009 (a CCD). If you own or ocuppy business property which is not exempt, eg agricultural land and buildings are exempt...
