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Non-Domestic Rates: Tax Allowances

Volume 470: debated on Thursday 10 January 2008

To ask the Secretary of State for Communities and Local Government what plans she has to review business rate relief for (a) previously developed and (b) derelict land. (176563)

Where previously developed or derelict land constitutes a hereditament for the purposes of non-domestic rates, the ratepayer may be entitled to relief under the existing arrangements. As stated in the White Paper Business rate supplements, published in October 2007, the Government have concluded their review of business rates reliefs and exemptions following the Lyons Inquiry recommendation to conduct such a review.