By Matthew Forrest
Businesses operating across different floors of a building, or other separate but neighbouring units, are now more likely to have their premises assessed together for business rates.
The Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 came into force on 1 November 2018. The Act delivers on the government’s commitment in the 2017 Autumn Budget to legislate retrospectively to address the so-called “staircase tax”. The changes made by the Act have effect only in England.