- 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
A vision for digital highways
Finding stone to conserve historic buildings.
If it is not planned properly even a simple activity can kill.
A disgruntled or ignored stakeholder can easily derail your hard work.
Next generation cementitious materials
Still going strong...one of the great buildings of the 20th century.
Review of the bible for heritage assets and their management.
The David Lloyd Lymington Sports Village was 'Commended' in CIAT's 2018 AT Awards.
How do we make the smart city a reality?
Sir Nicholas Grimshaw has been awarded the UK’s highest honour for architecture.
Protecting the construction industry from Brexit.