Small Business Rates relief

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    Julian Hobson

    If you are not an expert but know someone who is could you ask them for me ? I’m no expert either and hope I’ve understood the question asked of me!

    When awarding Small Business rates relief you will probably make decisions that people with more than one business eg two shops, could not be classed as small and therefore don’t qualify for relief. What would you do in the following situation and why ?

    Business A owned by a partnership (two people)

    Business B owned by one of the two people in the partnership

    Would both A and B qualify for SBR or

    Would neither qualify on the basais that the presence of the other precludes SBR.

    Thanks in anticipation

    Julian Hobson

    I might have answered my own question but please feel free to agree or disagree !

    Given that the main condition for relief is:

    (2) The first condition is that on the chargeable day the ratepayer –

    (a) occupies only one hereditament in England;

    SI 3315/2004 The Non-Domestic Rating (Small Business Rate Relief) (England) Order 2004

    If the key word is “occupies” would the fact that in the case of partnerships, the partners are joint occupiers of the whole and every part of the building and each partner is liable for the rates on the whole, mean that both businesses are excluded from SBR on the basis that the person occupies more than one hereditament ? (LGFA 1988 s50(1) and SI 145/1990 reg 3, 4 and 5).

    any views ?

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