The government has amended its draft bill on business rates in multi-occupied properties ahead of its second hearing in the House of Commons.
The Property Litigation Association (PLA) has backed the revisions which have the potential to reverse the ‘staircase tax’ created by the Supreme Court decision in Woolway v Mazars in 2015. As a result of this decision, contiguous but not interconnected floors of a building were treated as separate property units and would not therefore benefit from a discount in business rates for larger spaces.
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