27 August 2026
Business Rates Reforms Signal Tighter Rules and Greater Scrutiny for Property Owners
Business Rates
Recent changes to Business Rates remind us that relying on historic practices may not deliver the best outcome.
The Government has announced additional rates relief for pubs, clubs and live music venues, while the Court of Appeal has recently restricted the use of "box shifting" arrangements for empty property mitigation, ruling that occupation solely to obtain rates relief is not beneficial occupation for rating purposes.
For landlords, investors and occupiers, this is a clear signal that reliefs are becoming more targeted and opportunities to mitigate liabilities are narrowing.
These changes highlight the importance of having a business rates strategy that is evidence-based and aligned with the latest legislation and case law.
Our Business Rates team is available to support ratepayers in reviewing their current arrangements, understanding potential exposure and identifying compliant opportunities to manage liabilities. If you would like to discuss how these developments could affect your property portfolio, please contact me directly or email Rates@SHW.co.uk.
Taking advice early can help avoid unexpected liabilities and costly challenges further down the line.
LinkedIn: Kieran Edwards MRICS | LinkedIn
Mobile: 07860 305847
Email: kedwards@shw.co.uk
