Government publishes staircase tax repeal Bill

The government has published a draft Bill to repeal the so-called ‘staircase tax’ that has adversely affected businesses in England and Wales.

02 Jan 2018

The government has published a draft Bill to repeal the so-called ‘staircase tax’ that has adversely affected businesses in England and Wales.

The staircase tax affected businesses with offices on multiple floors of a commercial property. Such businesses had been receiving separate, backdated business rates bills for each floor occupied, provided the areas separating the offices were communal. Some firms in England and Wales saw their business rates rise as a result.

Business rates are calculated separately in Scotland, using the rateable value, which is set by a local assessor, and the ‘poundage rate’, which is set by the Scottish government.

Under the Bill, affected firms in England and Wales will be able to choose to have their business rates recalculated under the old, single bill system. The government stated that any savings due as a result will be backdated.

Meanwhile, in the 2017 Autumn Budget, Chancellor Philip Hammond also confirmed that future business rates revaluations will take place every three years rather than every five years, beginning after the next revaluation, which is currently due in 2022.

Commenting on the draft Bill, Mike Cherry, National Chairman of the Federation of Small Businesses (FSB), said: ‘The staircase tax has arbitrarily penalised small firms simply because they shared a communal staircase, corridor or even car park with another business.

‘It is very good news that the government has stepped in to repeal this ludicrous tax and I hope politicians of all parties will now back its abolition when it is put to Parliament.’

Try a site search

About us

Ling Phipp was founded in 1974 and nowadays has two partners, five managers plus trainees and support staff.

We serve clients in the East Midlands and all over the UK. Our out-of-town location, with easy parking, close to the M1 junction 25 (Nottingham/Derby - A52), is very convenient.

Company details

0115 949 6838

Ling Phipp, Cliffe Hill House, 22-26 Nottingham Road, Stapleford, Nottingham NG9 8AA


© 2018 Ling Phipp. All rights reserved. We use cookies on this website, you can find more information about cookies here.

Registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at www.auditregister.org.uk, under reference number 6424855. This is the firm number provided by the Institute of Chartered Accountants in England and Wales.