- Project plans
- Project activities
- Legislation and standards
- Industry context
Last edited 31 Jan 2018
Business rates reform
The so-called 'staircase tax' could be cut by the end of the year, the Chancellor Philip Hammond indicated in October 2017. This follows strong representations being made to government regarding reform of business rates law.
There has been considerable discontent over the years about the fact that where a tenant occupies multiple floors of a building, each floor will normally be treated as separate premises for the calculation of business rates if they can be accessed by other occupants of the building via a common lift or staircase.
This calculation normally produces higher bills than would be the case if the premises were treated as being a single unit.
Recent statements by the Chancellor indicate that the 2017 Autumn Budget may offer some relief. However, until business rates law is amended, it is worth considering that occupying more than one unit in an office block may have unexpected cost implications.
 Find out more
 Related articles on Designing Buildings Wiki
Featured articles and news
From alabaster to travertine – how many types do you know?
Well-designed lighting helps maintain a healthy physiological and psychological balance.
Transferring the risk for obtaining the target BREEAM rating.
A simple but effective way to determine the root cause of an issue.
BSRIA report suggest the European market will double to 415 million Euros by 2023.
Why a wellbeing strategy is vital for property managers.
An ECA briefing for members about the commercial implications of leaving the EU.
A crucial moment on any project - and fraught with danger.
The performance gap from a Northern Ireland perspective.
Book review: Buildings of protestant nonconformity.
Design and testing for health and wellbeing - free download from BRE.