Important information regarding Business Rates
The government has announced that it will extend the current small business rate relief holiday for a further six months from 1 October 2012.
Small business rate relief
The government has announced that it will extend the current small business rate relief holiday for a further six months from 1 October 2012. This gives full relief for eligible small businesses occupying property in England with a rateable value of up to £6,000, and tapering relief for businesses with a higher rateable value up to £12,000.
Business rate deferral scheme 2012-13
All businesses in England will be given the ability to defer 60% of the Retail Prices Index based increase in their 2012-13 business rate bills. The deferred amount is to be repaid equally over the following two years.
Agricultural buildings to be used for other purposes
The government announced that it will consult on proposals to allow existing agricultural buildings to be used for other purposes such as offices, leisure and retail space. This is to make it easier for rural businesses to find premises when they need to expand.
Under section 59 of the Town and Country Planning Act 1990 (TCPA 1990) and article 3 of the Town and Country Planning (General Permitted Development) Order 1995 (SI 1995/418) (GPDO 1995), planning permission is granted for a wide range of developments on agricultural land. The agricultural user exemption in section 55(2)(e) of the TCPA 1990 permits the use of existing buildings for agricultural purposes without planning permission.
"Agriculture" is defined under section 336(1) of the TCPA 1990 as including horticulture, fruit growing, seed growing, dairy farming, the breeding and keeping of livestock (including any creature kept for the production of food, wool, skins or fur, or for the purpose of its use in the farming of the land), the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds, and the use of land for woodlands where that use is ancillary to the farming of land for other agricultural purposes.
Currently, if a building is erected under the GPDO 1995 and then ceases to be used for agricultural purposes within ten years of its completion, the building must be removed unless planning permission is given within three years for agricultural purposes.
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