Clause 63 - Small business relief
Local Government Bill
3:30 pm
Mrs Valerie Davey (Bristol West, Labour)
The hon. Gentleman is right that the clause, and subsequent clauses, are complicated. I tried to understand them myself and was not clear whether the small business relief applied to all ratepayers with properties with a rateable value lower than the thresholds indicated in the explanatory notes, or just to small businesses. If it applies only to small businesses, I am not clear whether that distinction is made under subsection (3), proposed new subsection (4B)(a)(iii).