Clause 63 - Small business relief
Local Government Bill
3:30 pm
Mr Geoffrey Clifton-Brown (Cotswold, Conservative)
That technical question should be for the Minister, not for me.
As I understand it, the clause relates to rateable value. The size of the business does not matter when one pays non-domestic rates. It is the rateable value of the business that counts. I understand that the maximum rateable value to qualify for small business relief is £8,000.