{"id":3709,"date":"2023-07-18T17:59:34","date_gmt":"2023-07-18T17:59:34","guid":{"rendered":"https:\/\/magnumaccountancy.com\/?p=3709"},"modified":"2023-07-18T17:59:34","modified_gmt":"2023-07-18T17:59:34","slug":"measures-to-tackle-business-rates-avoidance-and-evasion","status":"publish","type":"post","link":"https:\/\/magnumaccountancy.com\/measures-to-tackle-business-rates-avoidance-and-evasion","title":{"rendered":"Measures to tackle business rates avoidance and evasion"},"content":{"rendered":"

[ad_1]
\n<\/p>\n

\n
\n The consultation focuses on proposed changes to prevent abuse of empty property relief and the \u201cnext in use\u201d exemption involving charities and community amateur sports clubs (CASCs). It also asks for evidence relating to other rates avoidance and evasion behaviour including the existence of \u201crogue agents\u201d that promote such behaviour. <\/p>\n

<\/span>\n<\/p>\n

\n

Following an announcement at Spring Budget 2023, HM Treasury and the Department for Levelling Up, Housing and Communities has issued a consultation on business rates avoidance and evasion<\/a>.\u00a0<\/p>\n

Measures relating to unoccupied properties\u00a0<\/h2>\n

Empty property relief allows an exemption from business rates for temporary periods of non-occupation of a non-residential building. This provides relief for a three-month period (six months for industrial properties). There is then a six-week reset period during which the building must be occupied. After that period, the exemption is available again in relation to the same property.\u00a0<\/p>\n

The government is concerned that this relief is being abused by rate payers. It is considering three potential changes:\u00a0<\/p>\n