- with readers working within the Retail & Leisure industries
The Non-Domestic Rating (Small Business Rate Relief) (England) (Amendment) Order 2013 (SI 2013/15) has been made and comes into force on 11 February 2013. It extends the temporary increase in the level of small business rate relief in England for a further year, until 31 March 2014. It does not change the eligibility criteria for the increased relief. The increased relief was initially introduced for one year from 1 October 2010 to 30 September 2011. It provides 100% relief for eligible businesses occupying premises with a rateable value of not more than £6,000. There is a tapered relief from 100% to zero for properties with a rateable value between £6,001 and £12,000.
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