Small business rate relief - improving evidence on eligibility and take-up: Methodology

Published	9 December 2009
Type(s)	Reports and summaries
Site	Local government
ISBN	9781409820895
Price	Free

Summary

In 2009, there were around 1.2m business properties in England with a rateable value of £15,000 (or £21,500 in Greater London) or less. Of these properties, it is estimated that around 575,000 were eligible for Small Business Rate Relief (SBRR). The take-up rate of SBRR is defined on the basis of eligible properties, i.e. after removing ineligible properties from the pool of all small business properties. We suggest that around 68 per cent of eligible hereditaments were claiming SBRR in 2006 and that about 92 per cent of the available relief was being claimed by these hereditaments in 2008-09.

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Small business rate relief - improving evidence on eligibility and take-up: Methodology
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