This consultation ended 16 September 2022.
Details of outcome
Summary of responses , file type: PDF, file size: 206 KB
We are seeking views on draft regulations. They set out when we will treat two or more units of property as one for valuation purposes.
We are consulting on draft regulations to define the circumstances in which two or more units of property:
- must be treated as one property in valuation for non-domestic rating
- are considered as contiguous with each other