PLA praises proposed revisions to counteract 'staircase tax'

Legal consultation

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.

This content is only available to registered users

You must be logged in to continue

Gated access promo

Would you like to read more?

Register for free to finish this article

Registration includes the following benefits:

  • Access up to four FREE articles per month
  • Breaking news, comment and analysis from industry experts as it happens
  • Choose from our portfolio of email newsletters

To access this article REGISTER NOW

Four articles not enough? SUBSCRIBE for unlimited access to over 100 weekly articles and our comprehensive archive. For as little as £5 per week.

Registered users and subscribers SIGN IN here to continue