Guidance

Cancelling backdated business rates: guidance for local councils

Guidance note on how certain backdated business rates liabilities will be cancelled.

• From: Ministry of Housing, Communities & Local Government (2018 to 2021)
• Published: 5 March 2012

Documents

Cancellation of certain backdated business rates liabilities: guidance note

PDF, 555 KB, 59 pages

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Details

This guidance note sets out how certain backdated business rates liabilities, relating to the 2005 rating list, will be cancelled.

It also gives examples of when the cancellation applies.

Published 5 March 2012