2023 Business Rates Revaluation

Business rates revaluation: concepts All non-domestic properties in England, Scotland, Northern Ireland and Wales pay non-domestic rates, more commonly known as ‘business rates’.Each non-domestic property is assigned a ‘rateable value’, which represents the rental value of the property on the open market on a specified ‘antecedent valuation date’ (AVD). The rateable value is then multiplied…

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2023 Draft Rating List is now Live

Well ahead of the deadline for publication (31 December 2022) and timed to neatly coincide with the Chancellor’s Autumn Statement, the Valuation Office Agency have now published the Rateable Values from 1 April 2023. In his statement the Chancellor acknowledged that the important principal of Business Rates to accurately reflect market valuations, and the Government…

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Changes for Holiday Lets… The Start of Covid Relief Reclamation?

From April 2023, when new Rateable Values become effective across England and Wales, new eligibility rules for business rates will apply to self-catering properties. From that date, if a property used as a self catering holiday lease fails to meet these new rules the property will become subject to Council Tax.  The rules will be…

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THE POTENTIAL SOLUTION TO INCREASING ENERGY COSTS

Hampton Lovett has been providing free business rates assessments since 2017, and we have recently seen a large increase in the number of businesses looking to save costs and prepare for new liability levels from 1 April 2023.  In the last week, we have seen assessed properties with Rateable Values in excess of £3.5 million,…

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2023 RATING REVALUATION: UNCERTAIN, CHALLENGING TIMES AHEAD

On 1 April 2023 all commercial properties will be reassessed for business rates based on, in many cases, theoretical open market rental values as of 1 April 2021.  At that time the UK was in lockdown with many businesses closed, with a large proportion of the workforce required to work from home.  The Valuation Office…

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