PARLIAMENTARY WRITTEN QUESTION
Business Rates: Tax Allowances (20 July 2021)

Funding for businesses affected by the COVID-19 pandemic that have not otherwise been eligible for existing reliefs will be available once the legislation relating to material change in circumstance provisions has passed and Local Authorities (LAs) have established their own local relief schemes. The Government will support LAs to do this as quickly as possible, including through new burdens funding.

Formal guidance will follow in due course, setting out the specific considerations that Local Authorities (LAs) should have regard for when providing relief. Relief will be for LAs to award on a discretionary basis.