Local Taxation & Assessment Flashcards
1
Q
What is the current uniform business rate for 2021/22 for RV’s less than £51,000?
A
£0.499
2
Q
What is the current uniform business rate for 2021/22 for RV’s over £51,000?
A
£0.512
3
Q
What is the rates supplement for Greater London?
A
£0.02 Crossrail supplement for properties over £70,000. Total poundage is £0.532
4
Q
What is the current AVD?
A
1st April 2015
5
Q
What is the current effective date of the rating list?
A
1st April 2017
6
Q
When is the next re-valuation and what will the AVD be?
A
AVD will be the 1st April 2021 with the effective date being 1st April 2023
7
Q
What index is used to update the business rate multiplier?
A
Consumer Price Index CPI
8
Q
What are the four essential factors for rateable occupation?
A
John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area [1949] 1 KB 344
Beneficial Occupation
Exclusive Occupation
Actual Occupation
Permanence – Not transient
BEAP
9
Q
What is actual occupation?
A
The physical presence of the occupier on the premises. This can be through storage of items.
10
Q
What is exclusive occupation?
A
Ability to have paramount control over the property that is let out.
11
Q
What is beneficial occupation?
A
Occupier is receiving some form of benefit from occupying the space. This does not have to be financial but can be to fulfil a purpose e.g. education.
12
Q
What is meant by transience?
A
Property has some level of permanence to its location and is not movable. Intensity of use does also account for transience.
13
Q
What is the definition of a Hereditament?
A
A property which is or may become liable to a rate
Defined in General Rates Act 1967
14
Q
Who sets the RV?
A
VOA which is part of HMRC
15
Q
The RV can be defined as?
A
The annual rental value of a property on the AVD assuming a hypothetical tenancy based on 7 assumptions.
16
Q
What are the 7 hypothetical assumption for a tenancy in relation to an RV?
A
Rating (Valuation) Act 1999:
- Vacant
- Available to let on an annual tenancy
- FRI terms
- In good repair
- Tenant pays rates
- Current use
- No alterations may be made
17
Q
The rating list is a _____ document
A
Statutory
18
Q
What are the 3 methods of valuation for business rates?
A
- Comparable
- Contractors
- Profits
19
Q
What is transitional relief?
A
Transitional relief limits how much your bill can change each year as a result of revaluation.
This means changes to your bill are phased in gradually, if you’re eligible.
You get transitional relief if your Property is in England.
Rates go up or down by more than a certain amount.
20
Q
Are there different groups in transitional relief?
A
Yes,
Small up to £20,000
Medium £20,001 to £99,999
Large £100,000 +
21
Q
What did the RICS publish for guidance to surveyors undertaking rating work?
A
Rating consultancy RICS/IRRV/RSA code of practice, UK 4th edition, March 2017
22
Q
What is a completion notice?
A
A notice the VOA can serve to an owner of a newly constructed property to prevent the party avoiding the payment of rates by not completing the construction of the building.
23
Q
What is the purpose of a completion notice?
A
Purpose
certainty as to when completion occurs or
deems property to be complete when it is not in fact but could reasonably be completed within specified time
24
Q
What part of the LGFA 1988 are completion notices related to?
A
S. 46A LGFA governs entry of new buildings into the rating list prior to occupation
25
What are the two types of notice?
Sch 4A para 1(1): building reasonably expected to be completed within three months. BA must serve the notice as soon as reasonably practicable.
b. Sch 4A para 1(2): building has in fact been completed.
26
What are the timing provisions of a completion notice?
Notice, completion day is the day specified in the notice as the day on which the BA reasonably believes the building will be completed. Must be no more than three months from the day the notice is served;
and
notice, completion day is the day the notice is served.
27
What does the completion notice specify?
A proposed completion day when the building is deemed to be completed.
28
Who does the requirement to serve a completion notice rest on?
BA, rather than on the VO.
BAs must supply the relevant VO with a copy of any completion notices which it serves or withdraws.
29
Is there a right to appeal a completion notice?
Yes
30
What does Prudential Assurance Co Ltd v Valuation Officer (2011) say about completion notices?
“If there has been no valid completion notice or agreement, there can be no deemed completion date and the properties should not have been entered in the list.”
31
What did the RICS publish to assist surveyors with rating appeals?
Rating consultancy RICS/IRRV/RSA code of practice, UK 4th edition, March 2017
32
What does CCA stand for?
Check Challenge Appeal
33
Who initially hears appeals?
Valuation tribunal
34
How many local tribunals are there?
56
35
How far can appeals proceed to?
Upper Tribunal (Lands Chamber) and House of Lords
36
What acts governs empty property tax?
Rating (Empty Properties) Act 2007
37
What is the empty property rate?
100% of rates payable
38
How long does empty relief apply for Offices, Shops (including pubs and restaurants)?
3 months
39
How long does empty relief apply for warehouses and industrial units?
6 months
40
How may weeks of occupation does it take for a property to re-qualify for empty rates relief?
6 weeks
41
What was the retail relief scheme?
Originally 33% off the bill for eligible retail and leisure properties under £51,000 RV. 100% relief for 12 months for retail, leisure and hospitality qualifying properties (from 1st April 2020). From July 2021, those properties will get 66% relief until March 2022.
42
When would a property be exempt from business rates?
1. Vacant listed buildings
2. Charities
3. Properties prohibited by law to be occupied - demolition order
4. RV less than £2,900
5. Properties held by companies in administration and in receivership.
6. Community amateur clubs
43
What anti-avoidance measures are in place?
VOA can disregard the changed state of a property when assessing RV if the owner damaged the property as an attempt to stop paying rates. But must be capable of beneficial occupation.
44
What is the Material Day?
The Material Day is the day on which certain considerations are taken into account for valuation purposes when thinking about making an alteration to a list. This is the same whether the alteration results from a proposal or by a valuation officer notice.
45
Small Business Rates relief, 100% relief for properties with a RV of up to?
£12,000
46
Small Business Rates Relief, properties between £12,000 and £15,000 qualify for what?
Tapered relief between 100% and 0%
47
The CPI is usually used to increase the multiplier annually, what is the CPI?
A consumer price index measures:
- Changes in the price level.
- Weighted average market basket of consumer goods and services purchased by households.
- Statistical estimate constructed using the prices of a sample of representative items.
48
What are the tests for a Material Change?
(i) Does the relevant change concern the premises not the way the actual occupier conducts its business.
(ii) Does the change affect the physical state of the premises and how it is occupied.
(iii) Does the matter affect the physical state of the locality or use and occupation of other premises in the locality?
(iv) Does the matter concern a characteristic of the locality, is the matter itself physically manifest in the locality?
49
How are pubs rated by the VOA?
My experience has not covered dealing with the rating assessment of pubs, but I understand that the method of valuation is R&E and that the VOA employ a short cut method and the factors that are considered are licensing hours, through output of drinks, whether food is offered, entertainment areas etc
50
What does R & E Method stand for?
Receipts and Expenditures
51
Who Qualifies for Business Rates Retail Relief?
shop
restaurant, café, bar or pub
cinema or music venue
hospitality or leisure business - for example, a gym, a spa, a casino or a hotel
52
From July 2021 what discount applied to eligible retail property?
66% off your business rates bills for the rest of the 2021 to 2022 tax year (1 July 2021 to 31 March 2022) - up to a total value of £2 million
53
Were there any conditions and caps for the retail relief post July 2021?
If your business was legally allowed to open during the national lockdown starting 5 January 2021, your discount for 1 July 2021 to 31 March 2022 will be capped at £105,000 rather than £2 million.
54
What was a popular appeal reason during Covid?
Material change in circumstances (MCC) due to Covid-19
55
What did the VOA say in reply to Covid MCC claims?
The government has said it will rule out appeals for business rates revaluations due to Covid-19, and instead work with councils to distribute a new £1.5bn rates relief fund to sectors excluded from existing arrangements.
56
What help has the Government given the leisure sector throughout Covid-19?
Eat Out to Help Out Scheme
Reduced VAT rate
business rates holiday for 2020/21 (extended to 30 June 2021) and relief
A series of small business grants.
57
What are the steps to your rating cases?
1. Check TOE & Claimed Property
2. Identify disparity between RV & Rent
3. Rent date
4. Informed client
5. Inspect and NIA measure
6. Checked for comps
7. Apply case law
8. Check
9. Challenge document with valuation
10. Submitted Challenge
11. 10 months later Accepted as well-founded
12. List altered
13. Informed client of savings
14. Invoiced client
15. Evidence pro-forma
58
Name some business rates relief schemes?
Retail relief
Transitional relief
Exempted buildings and empty buildings
Charitable Rate Relief
59
Where does the statutory definition of the RV come from?
Local Government Finance Act 1988
60
What is the statutory definition of the RV in the Local Gov Finance Act 1988?
- Tenancy begins on the day by reference to which the determination is made.
- Hereditament in a state of reasonable repair.
- Tenant to pay rates.
- Tenant to bear the cost of the repairs and insurance and the other expenses (if any) necessary to maintain the hereditament in a state to command the rent mentioned above (FRI).
61
What act amended the statutory definition of an RV?
Rating (Valuation) Act 1999
62
What is the updated definition of an RV under the Rating (valuation) Act 1999?
Annual rent at AVD under the following assumptions:
1. Vacant
2. Available to let on an annual tenancy
3. FRI terms
4. In good repair
5. Tenant pays rates
6. Current use
7. No alterations may be made
63
What is the purpose of RICS Rating Consultancy Code of Practise 4th Edition?
The aim of improving consumer protection and maintaining professional standards.
64
What does the RICS Rating Consultancy Code of Practice 4th Edition say in relation to seeking instruction?
Can approach rate payers even if they have representation.
But must not repeatedly contact them if they have indicated they are happy with their service or do not want help.
Must only contact the VOA with permission from rate payer.
65
What does the RICS Rating Consultancy Code of Practice 4th Edition say in relation to Marketing?
Must be done in professional manner.
Must be truthful and manage expectations of rate payers by not overpromising with misleading statements.
No slating other firms or claim to have higher success.
66
What does the RICS Rating Consultancy Code of Practice 4th Edition say in relation to TOE?
Sets some standard TOE similar to VPS 3
67
What is the General rates Act 1967?
It consolidates practically the whole of statute law on rating in force at the date it was enacted, bringing into a single statute more than thirty statutes from the Poor Relief Act 1601 to the Local Government Act 1966.
68
What did The Rating (Properties in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 or PICO do?
Reversed this Court decision on 1st November 2018
In summary, one rating assessment will generally now be applied to neighbouring floors or units occupied same business, so long as:
they are "contiguous"; and
they are not used for wholly different purposes.
69
How long do the VOA have to reply to a check?
They aim for 12 weeks but have 12 months.
70
What happens if you can not agree with the VOA?
The appeal is referred to the Valuation Tribunal.
71
Who will the Valuation Tribunal be made up of?
3 members including a chairman and assisted by a clerk.
72
Are offers made to the VOA previously allowed to be shown to the tribunal by the other side?
No, they are without prejudice.
73
What does a surveyor act as at the valuation tribunal?
Expert Witness or Advocate. If advocate must state clearly and express clearly when acting as one or the other.
74
Does your fee basis need to change if taken to a valuation tribunal?
Yes, can not be performance-based.
75
Does the Valuation Tribunal award costs?
No
76
R&E, ideally what information would you have?
3 years audited accounts.
77
What is the basic calculation for R&E?
Basic Calculation:
Receipts
Less
Expenditure
=Divisible Balance
Less
Tenant’s Share
=Rent
78
What is the rule of thumb for tenants share/profit margin?
The greater the competition for the property, the higher the rent and the lower the tenant’s share/profit margin.
79
What are the 5 steps of the contractor's method of valuation?
1. Estimate construction cost
2. Adjust cost for deficiencies such as obsolescence and poor layout
3. Add the estimated land value
4. Apply the appropriate decapitalisation rate
5. Stand back and look
80
What happens if you don’t pay rates?
Reminder
Final Reminder
Court summons to Magistrates' Court
81
How do you determine rateable occupation? What is the case law?
John Laing & Son Ltd v Assessment Committee for Kingswood Assessment Area (1949)
82
What are the matters which are considered at the Antecedent Valuation Date?
Inflationary trends
Changes in distribution of money between sectors and regions
Interest rates
People’s attitudes
State of the market
83
What is Plant & Machinery and how is it rated?
Plant & Machinery are things "with which" a person conduct their business. It is a component of rateable property and is rateable if it is a listed item in The Valuation for Rating (Plant and Machinery) (England) Regulations 2000:
* Class 1 - Power
* Class 2 - Services (Manufacturing operations or trade processes)
* Class 3 - Movement
* Class 4 - Named Structures
84
What is the main legislation for the rating of plant and machinery?
Valuation for Rating (plant and machinery) Regulations 2000
85
Name the 4 classes of rateable P&M?
1) Power generation e.g. cables, conductors and wind turbines
2) Services to a property e.g. heating, cooling and supplying water
3) Rateable infrastructure e.g. including lifts and railway tracks
4) Process plant such as fixed cranes, masts and tanks
86
What is the decapitalisation rate for properties valued on the contractors basis?
4.4% Normal
2.6% Health and Education rate
87
How long must a new occupant reoccupy before they are entitled to empty property relief?
6 weeks
88
What is a GPCR?
This is a Group Pre Challenge Review where an agent can submit an appeal on behalf of a number of occupiers on the point of contention for example an MCC.
89
Name some grounds for making an appeal?
- Valuation on 01-APR-2017 was incorrect
- Valuation is wrong due to a material change of circumstance
- A change made to the list by a Valuation Officer
- Incorrect valuation due to a recent Tribunal ruling
- Incorrect effective date shown
- New entry to be shown in list
- Deletion to be shown in list
90
How long does the VO have after an agreement or Valuation Tribunal to alter the rating list?
2 weeks
91
If a check is made for an MCC what is the material day for that case?
The date of the confirmation of the check.
92
Can new evidence be introduced at the appeal stage?
No it can’t unless it was not known to the parties at the time of the challenge.
93
What will the VO issue at the end of a check?
Check decision notice.
94
Give a brief overview of the challenge stage.
Initial response issued
Further discussion
Decision notice if unresolved
95
What is the cost for making an appeal?
£150 for small businesses and £300 for larger firms.
96
What legislation enforced CCA?
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017.
97
Can you register on the government gateway on behalf of your client?
It is a criminal offence to register on behalf of your client. A client however can register an agent as an assistant.
98
How do you claim a property?
- Proof of relationship with the property must be given i.e. business rates bill or utility bill.
- An agent can claim a property for their client under their government gateway account as an assistant. However claiming a client’s property under your agent account is illegal and can lead to a criminal offence.
99
Who can submit a challenge?
Current owner or occupier
Previous owner or occupier
An agent authorised to act for either party
100
Can you submit any additional information after a challenge has been made?
No, unless the information was not available when the challenge was submitted.
101
What outcomes may occur after a challenge decision?
Well founded
Agreement
Disagreement
Withdrawn
102
When is an appeal made?
After the VOA's challenge decision. This can be made within 4 months of their decision or 18 months if they do not respond. Can be 16 months for an MCC.
103
What are the deadlines for submitting a Challenge after submitting a Check?
Within four months of the Check decision, or within 16 months of your check submission if the challenge is about a material change of circumstance. If the VOA fail to respond to the check then an additional 12 month period is given.
104
When can you submit an Appeal after Submitting a Challenge?
Within four months of the Challenge decision, or if the VOA has not responded to a Challenge within 18 months of submission.
105
What governs the submission of evidence at Valuation Tribunal?
Regulation 17 of The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 (as amended)
106
What is Plant & Machinery and how is it rated?
Plant & Machinery are things "with which" a person conduct their business. It is a component of rateable property and is rateable if it is a listed item in The Valuation for Rating (Plant and Machinery) (England) Regulations 2000:
* Class 1 - Power
* Class 2 - Services (Manufacturing operations or trade processes)
* Class 3 - Movement
* Class 4 - Named Structures
107
What is the decapitalisation rate for properties valued on the contractors basis?
4.4% Normal
2.6% Health and Education rate
108
What is the difference between PICO and Mazars?
PICO established that an adjoining physical boundary can form a single hereditament whilst Mazars considered contiguity and the ability to pass through space without communal access
109
What is the main case law for the hierarchy of evidence and what is the hierarchy?
Lotus and Delta v Culverwell and Leicester City Council
Concerned a shop requesting values in line with comparables in the area
1) Rent on the property is the starting point (more weight if it falls in line with the definition)
2) Rents on other comparable properties in the area
3) Comparables in the rating list (more weight attached if the assessment is more established)
110
Which case considered timing of evidence, most weight closest to AVD.
Specialeyes v. Felgate (1992)
111
Which case considered tone settlement. Preferred settlement evidence than passing rent as nothing else able to test passing rent. 5 year after = list well established.
Futures London v. Stratford (2005)
112
Which case considered repair and describe the issue?
Newbigin (VO) v Monk [2017]
VO argued that a property must be in an uneconomic state of repair in order to be zero rated as shown in schedule 6 para 2(1)(b) of the LGFA's assumptions. However it was found that this assumption did not extend to items that have been removed and therefore if found to be unable of beneficial occupation then the property must be removed from the rating list.
113
What legislation defines the merger of units and when can 2 hereditaments be merged
Property in Common Occupation act
properties can be merged when contiguous e.g. boundaries touching and both units are not used for completely different purposes
114
What are the recent MCC cases and what do they show?
Merlin Entertainments Group Ltd v Cox
4 tests:
1) Does the matter concern an intrinsic characteristic of the hereditament or locality? If it concerns the way the party conducts their business then it is not an MCC
2) Does the matter concern a characteristic of the hereditament?
3) Does it matter characteristics of the locality
4) Is the matter physically manifest in the locality
Cases found that the decline in business was due to the manner in which the occupier operated their business.
115
What was the recent court ruling regarding ATM's?
Cardtronics v Sykes
Supreme court ruled that ATM’s capable of separate hereditaments however due to general control they are in rateable occupation of the host.
116
What is 'Mode or Category of occupation'?
It's meaning was confirmed in the case Williams (VO) v Scottish and Newcastle Retail Ltd [2001]
that the hereditament could only be occupied for a purpose within the same mode or category of purpose as that for which it was being occupied on the material day. Any prospective change of use outside that mode and category is to be ignored
117
Which case covered mode and category of occupation and what were the 2 limbs
Scottish and Newcastle v Williams
Wine bar that the VO wanted to be valued in line with shop. Found that alterations under the use limb would offend the rebus sic stantibus ruling.
1) Physical limb, property must be valued as it stands, cant consider serious physical alteration
2) Use class, can only be considered in current mode and category of occupation
118
What happened in the Scottish and Newcastle Case
2 Public houses in Milton Keynes that were valued in line with shops in the area. Ratepayer had contested that they should be valued in line with their use. Held that the property should be valued as a public house.
119
What were the findings in the Scottish and Newcastle Case
- What has to be determined is the value to the occupier
2 limbs considered when valuing things as they stand (rebus sic stantibus)
1) Physical limb: only minor alterations can be considered. Works must be taken in the context of the hereditament
2) Mode and category: property can only be used for purposes within the same mode and category of occupation. However this did not disregard rental evidence from properties with different uses
120
What were the findings in the Fir Mill case?
Fir Mill identified 2 rules
1) The property is vacant to let
2) property is valued in the current mode or category of occupation
'shop as a shop but not any particular kind of shop'
121
What happened in the Fir Mill case?
Valuation of a cotton mill, appellant requested property was valued specifically as a cotton mill to reflect the decline in the trade. However it was held that the property was to be valued as an industrial unit but not any specific type of industrial unit.
122
Which case stated that all evidence is admissible and that it is a question of weight that we attach to it?
Garton v Hunter VO (1969)
123
How long does an appellant have to make an appeal to the Upper Tribunal (Lands Chamber)?
Within 4 weeks of the decision from the relevant Tribunal. The respondent then also has 4 weeks in which to submit their response. These submissions can be extended by paying a fee of £110.
124
What must be submitted in an appeal?
When making an appeal the applicant must include the name and address of the applicant, the grounds for the appeal, any supporting documents relied on, copy of the VTE’s decision.
125
Describe the Gardiner & Theobald LLP v Jackson Ltd.
Requirement to disclose a success related fee to the Tribunal and for the panel members to weight this evidence accordingly. Found that the Tribunal will have to weight evidence how they see fit depending on the fee arrangement. Also conditional fee arrangements are not allowed at the Upper Tribunal (Lands Chamber).
126
How long after a VT hearing will the decision notice be issued.
1 month
127
What may a party do after a VT decision?
May apply for rehearing if the panel misinterpreted key case law or legislation
May apply to the UTLC within 28 days of the decision notice.
128
After how long must the VOA amend the rating list after a decision notice is received.
VOA has 2 weeks in which to alter the rating list.
129
What is the fee for appealing to the VT?
£150 for small firms and £300 for other firms. This is refundable if the appellant is successful.
130
Explain the check stage of the CCA process?
This is a factual check of matters even if you want to tell the VOA about other changes. Supporting documents such as plans and rental information will need to be submitted so that both parties can check that the current valuation is correct. The VO will change the entry in the list if they deem to be necessary. Occupants then have 4 months to submit an appeal
131
Explain the challenge stage of the CCA process?
If you are not in agreement with the VOA's decision at the check stage then a challenge is submitted. This must be made 4 months after the check decision or 16 months if it is in regards to a material change in the locality. If you receive no notice from the VOA a submission can be made within 18 months
132
How do you claim a property?
- Proof of relationship with the property must be given i.e. business rates bill or utility bill.
- An agent can claim a property for their client under their government gateway account as an assistant. However claiming a client’s property under your agent account is illegal and can lead to a criminal offence.
133
How do you appoint an agent?
There is a unique agent code you must register.
134
Can you register on behalf of your client?
It is a criminal offence to register on behalf of your client. A client however can register an agent as an assistant.
135
What is the first stage of the CCA process?
First you need to register as an individual or organisation under the government gateway account
136
What information is needed when registering
- National insurance number
- Date of birth
- UK passport
- P60
- Payslips
137
What legislation enforced CCA?
The Non-Domestic Rating (Alteration of Lists and Appeals) (England) (Amendment) Regulations 2017
138
What is a GPCR?
This is a Group Pre Challenge Review where an agent can submit an appeal on behalf of a number of occupiers on the point of contention for example an MCC.
139
What is a RALD?
Request from the VOA for Rent and Lease Details
140
Name some grounds for making an appeal?
- Valuation on 01-APR-2017 was incorrect
- Valuation is wrong due to a material change of circumstance
- A change made to the list by a Valuation Officer
- Incorrect valuation due to a recent Tribunal ruling
- Incorrect effective date shown
- New entry to be shown in list
- Deletion to be shown in list
141
How long does the VO have after an agreement or Valuation Tribunal to alter the rating list
2 weeks
142
what matters can be dealt with at the 'Check' stage?
* Confirm or change the information held
* Something external to the property has affected its value (an MCC)
* The property needs to be split from others (into two or more properties)
* The property needs to be merged with others (into one or more properties)
* The property is no longer used for business or has been demolished
* The property has been subject to a court decision
143
If a check is made for an MCC what is the material day for that case?
The date of the confirmation of the check
144
Can new evidence be introduced at the appeal stage?
No it cant unless it was not known to the parties at the time of the challenge.
145
What will the VO issue at the end of a check?
Check decision notice
146
Give a brief overview of the challenge stage
Initial response issued
Further discussion
Decision notice if unresolved
147
Give a brief overview of the check stage
IP registers on government gateway
IP claims the property
IP views details held by VO
IP submits any factual changes (e.g. floor area)
Check case raised
Check decision notice issued based on evidence
148
Take me through the appeals process
Register on government gateway
Undertake check submission
Move to challenge stage
Make an appeal to valuation tribunal
149
What are the timing provisions of a notice?
Notices, completion day is the day specified in the notice as the day on which the BA reasonably believes the building will be completed. Must be no more than three months from the day the notice is served.
150
Part occupied relief (Section 44a)
Section 44a of the Local Government Finance Act 1988 enables the Council to grant relief on business premises that are partly occupied, as long as this situation is for 'a short time only'.
151
How do you apply for a Section 44a
In order to apply for S44a relief, the ratepayer must put a request in writing to the authority including a plan of the property clearly marking the areas that are occupied and unoccupied.
152
How does Section 44a relief apply?
Relief will end on:-
A. The date of full occupation
B. The date of full vacation
C. The date of completion of remedial works
D. The end of the financial year (a further application will need to be made if the
period of part occupation continues after the 1st April)
E. In the case of premises which are not totally exempt when unoccupied: the
maximum period of relief will be limited to a 3-calendar month exemption of rates for
Offices, Shops and similar retail premises, and a 6-calendar month exemption for
Industrial premises.
