Legislation to reverse ‘staircase tax’ doesn’t address all the issues raised by Mazars ruling

Staircase tax

Draft bill not only fails to restore the pre-2015 ruling status quo, but ratepayers may also struggle to secure refunds.

Nearly three years earlier, the Supreme Court had passed a controversial judgment that altered the way in which property business rates were assessed, subjecting businesses to crippling tax increases.

The uproar that followed from small and large business occupiers alike eventually led to the publication of a new bill in March this year, which is now making its way through parliament.

However, while the legislation was positively received, concerns remain over whether it addresses all the issues caused by the 2015 ruling and some fear that small businesses in particular may still lose out.

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