Guidance

Business rates reoccupation relief

Guidance for local authorities on the operation and provision of the reoccupation relief.

Applies to England

Documents

Business rates reoccupation relief: guidance

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Details

The government announced in the Autumn Statement on 5 December 2013 that it would provide a 50% business rates discount for 18 months for businesses moving into previously empty retail premises between 1 April 2014 and 31 March 2016, up to State Aid De Minimis limits.

This document provides guidance to authorities about the operation and provision of the policy.

Updates to this page

Published 1 April 2014

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