NNDRLiability and Reliefs
A detailed explanation of establishing business rates liability and the reliefs that may apply to occupied and empty properties, including established case law. This course will be useful for delegates who have some knowledge of business rates administration and need to gain a fuller understanding.
Objectives and Outcomes
Delegates should gain a greater understanding of establishing business rates liability and when the variousreliefs to occupied and empty properties may apply.
Outline Programme for the Course
9.45 – 10.45- Valuation overview and property exemptions
- New buildings and completion notices
- The multiplier
- Business Rate Supplement
10.45 – 11.00Coffee Break
11.00 – 12.30- Billable names
- Occupied rate liability
- Unoccupied liability and exemptions
- Rate refunds and interest
12.30 – 1.30LUNCH BREAK
1.30 – 2.45- Part occupied relief
- Mandatory reliefs
- Discretionary reliefs
2.45 – 3.00Coffee Break
3.00 – 4.15- Transitional arrangements - a brief overview only
- The demand notice and instalments
- Deferred amounts
The above is an outline only and will be modified according to the needs of the delegates.
The Tutor
Gordon Heath, BSc, IRRV has worked in revenues and benefits since 1976. He has an extensive knowledge of council tax, non-domestic rating and housing benefits. He was in charge of revenues and/or benefits departments within various large authorities between 1986 and 1997. Since 1997 he has run his own training and consultancy business.
He is a well-known public speaker, lecturer, writer and consultant on local taxation matters. He has served on various Government Local Taxation Working Parties and is co-author of the regulations on business rates transition for the 2005 list and checked the first draft of the 2010 regulations. He is also a member of the National Council of the IRRV and has twice served as Chairman of the London and Home Counties Association of the IRRV.