- 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
RIBA launches a consultation on a new Plan of Work for Fire Safety.
This article offers some basic rules to follow when writing your next specification.
The iconic Mackintosh Building will definitely be rebuilt, board chairwoman confirms.
The machinery used to fashion stone has changed dramatically - and so have the products.
This type of pile provides support to the building, as well as acting as a heat source and a heat sink.
Why investors are adopting the SDGs and why civil engineering could be crucial for delivering them.
Read about all the winners from the London ceremony of CIAT's 2018 Architectural Technology Awards.
How do you find the right stone to conserve historic buildings?
Appointment agreements often include a ‘scope of services’ setting out the consultant's performance on a project.
BSRIA study shows an increase of pre-terminated fibre connectivity.
Director of PiP Architecture explores the application of biophilic design principles.